New regulations for 2022

Main tax changes introduced by Royal Decree-Law 20/2022, of December 27, on measures to respond to the economic and social consequences of the war in Ukraine and to support the reconstruction of the island of La Palma and other situations of vulnerability

Real Decreto-ley 20/2022, de 27 de diciembre,

de medidas de respuesta a las consecuencias económicas y sociales de la Guerra de Ucrania y de apoyo a la reconstrucción de la isla de La Palma y a otras situaciones de vulnerabilidad.(BOE, 28-diciembre-2022)

PERSONAL INCOME TAX (IRPF)

With effect from January 1, 2023 , the following modifications are introduced in Law 35/2006, of November 28, on Personal Income Tax:

Deduction for maternity

A new thirty-seventh transitional provision is added to the LIRPF by article 73 of Royal Decree-Law 20/2022:

Where in the 2022 tax period the parent would have been entitled to the maternity deduction and the child support supplement provided for in Law 19/2022 in relation to the same descendant, the maternity deduction may continue to be applied from 1 January 2023, even if one of the parents was entitled to the aforementioned supplement in respect of said descendant, provided that the rest of the requirements established in the regulations in force from 1 January 2023 are met.

Previous Modification of the Personal Income Tax Regulations and the General Regulations of the actions and tax management and inspection procedures and development of common standards for tax application procedures Next Main tax innovations introduced by Law 28/2022, of December 21, to promote the ecosystem of emerging companies