News published in INFORMA 2023
Skip information indexNews published in INFORMA in June
146539 - HOUSING LEASE REDUCTION FROM 1.1.2024With effect from 1 January 2024, new reductions are introduced to be applied to the positive net income from real estate capital derived from the leasing of housing. Article 23.2 of the Personal Income Tax Law is amended by Law 12/2023, of May 24, on the right to housing.
146521 - DIGITAL KIT SUBSIDYThey will be recorded as income from economic activity and, in general, to the same extent as the assets in which the subsidies have been materialized are amortized.
141047 - ANNUITIES AND MINIMUM DISC. PARENT WITHOUT CUSTODY AND GUARDIANSHIPApplication of the minimum for descendants and the system of annual alimony payments. New criteria of the TEAC resolution of May 29, 2023.
134933 - PROTECTED ASSETS OF PEOPLE WITH DISABILITIESModified to reflect the new DA 3 of Law 41/2003, of November 18, on the protection of the assets of people with disabilities, which provides for the application of the same tax benefits to the protected assets of people with disabilities established in accordance with the autonomous community's own civil law.
146538 - MATERNITY SUPPLEMENT TO THE FATHER'S PENSIONThe maternity supplement in pensions that has been recognized retroactively also to fathers must be classified as work performance and declared as a delay attributable to the respective tax period of its claim.