News published in INFORMA 2024

News published in INFORMA in December

The salaried personnel in each activity developed will be the one that results from the hours worked in the same, or in equal parts if it is impossible to quantify them.

The sale of the transfer of the right to use a parking space for residents will give rise to a capital gain or loss due to the difference between the transfer and the acquisition value, reduced by the time elapsed since its purchase.

The profit corresponds exclusively to the account holder and he/she must declare the overall positive difference between the prizes obtained and the contributions made throughout the year in all the accounts of which he/she is the holder. No losses can be computed nor can any expenses be deducted.

With effect from 1 January 2025, the compensation of the special VAT regime for agriculture, livestock and fishing will no longer be taken into account for the calculation of the volume of income of the activity for the purposes of whether or not it is excluded from the objective estimation of personal income tax and the special VAT regime for agriculture, livestock and fishing.

The transfer value of the bare ownership is the difference between the total value of the property and the value of the usufruct at the time the donation occurs, and the same proportion can be used to determine the part of the acquisition value that corresponds to the bare ownership and the usufruct.