News published in INFORMA 2024

News published in INFORMA in January

It is clarified how the reductions are applied to the income from real estate capital derived from the leasing of homes, after the entry into force of the modification of article 23.2 of the LIRPF , when the contracts have been signed from May 26 to December 31, 2023 .

The new jurisprudential criterion is included that allows the deduction to be applied in the case of nurseries that have the opening and operation authorization of the activity of custody of minors in nurseries , even without authorization from the competent educational administration. Judgments 7/2024 and 8/2024, of January 8, of the TS

With effect from 1 January 2024, the fiftieth Additional Provision of Law 35/2006, of 28 November, Personal Income Tax and amended and the deadline for carrying out works that allow the deduction to be applied for improvement works that reduce the demand for heating and cooling is extended for one more year. Those carried out from October 6, 2021 to December 31, 2024 .

With effect from 1 January 2024, the fiftieth Additional Provision of Law 35/2006, of 28 November, Personal Income Tax and amended and the deadline for carrying out works that allow the deduction to be applied for improvement works that reduce the demand for heating and cooling is extended for one more year. Those carried out from October 6, 2021 to December 31, 2024 .

With effect from 1 January 2024, the fiftieth Additional Provision of Law 35/2006, of 28 November, Personal Income Tax is amended, the deadline for carrying out the works that allow the deduction for improvement works that reduce the demand for heating and cooling to be applied is extended by one more year until 31 December 2023 and the deadline is extended by one more year for issuing the energy efficiency certificate after completion of the works, before 1 January 2025.

With effect from 1 January 2024, the fiftieth Additional Provision of Law 35/2006, of 28 November, Personal Income Tax and amended and the deadline for carrying out works that allow the deduction to be applied for improvement works that reduce the consumption of non-renewable primary energy or allow obtaining an energy class "A" or "B" is extended for one more year. Those carried out from October 6, 2021 to December 31, 2024 .

With effect from 1 January 2024, the fiftieth Additional Provision of Law 35/2006, of 28 November, Personal Income Tax and amended and the deadline for carrying out work on homes that allows the application of the deduction for improvement works that reduce the consumption of non-renewable primary energy or allow obtaining an energy class "A" or "B" is extended for one more year. Those carried out from October 6, 2021 to December 31, 2024 .

With effect from 1 January 2024, the fiftieth Additional Provision of Law 35/2006, of 28 November amended extending the deadline for carrying out works that allow the deduction for improvement works that reduce the consumption of non-renewable primary energy or allow obtaining an energy class "A" or "B" one more year until 31 December 2024, and the deadline for issuing the energy efficiency certificate after completion of the works is extended more , before January 2025

With effect from 1 January 2024, the fiftieth Additional Provision of Law 35/2006, of 28 November, Personal Income Tax and amended and the deadline for carrying out works in buildings that allow the deduction for improvement works that reduce the consumption of non-renewable primary energy or allow obtaining an energy class "A" or "B" is extended for one more year. Those carried out from October 6, 2021 to December 31, 2025 .

With effect from 1 January 2024, the fiftieth Additional Provision of Law 35/2006, of 28 November, Personal Income Tax and amended and the deadline for carrying out works in buildings that allow the deduction for improvement works that reduce the consumption of non-renewable primary energy or allow obtaining an energy class "A" or "B" is extended for one more year. Those carried out from October 6, 2021 to December 31, 2025 . However, the maximum accumulated base remains at €15,000.

With effect from January 1, 2024, the fiftieth Additional Provision of Law 35/2006, of November 28, Personal Income Tax is amended by one more year the deadline for carrying out works in buildings that allow the deduction for improvement works that reduce the consumption of non-renewable primary energy or allow obtaining an energy class "A" or "B" is extended by one more year until December 31, 2024, and the deadline is extended by one more year for issuing the energy efficiency certificate after completion of the works, before January 1, 2026.

With effect from 1 January 2024, the fiftieth Additional Provision of Law 35/2006, of 28 November 2006, is amended. Income Tax the deadline for carrying out works in buildings that allow the deduction for improvement works that reduce the consumption of non-renewable primary energy or allow obtaining an energy class "A" or "B" is extended by one more year until 31 December 2025, and the deadline is extended by one more year for issuing the energy efficiency certificate after completion of the works, before 1 January 2026.

The quantitative limits that delimit the scope of application of the objective estimation method in Personal Income Tax are extended for the 2024 tax period.

The deadlines for expressly resigning and revoking the objective estimation regime are regulated by article 5 of Order HFP/1359/2023, of December 19, which develops the modules for 2024, and are extended by DT 2 of Royal Decree-Law 8/2023, of December 27, in a similar way to previous years .

Agricultural and livestock activities may also reduce the previous net yield in 2024 by 35% of the purchase price of agricultural diesel and by 15% of the purchase price of fertilizers .

Due to the drought and the increase in feed and electricity prices the modifications established for 2021 for agricultural and livestock activities will continue to be maintained in . The correction index for feed purchased from third parties is 0.5 and the index for crops on irrigated land that use electricity for this purpose is 0.75.

The reduction in the net performance indices referred to in the Module Order for economic activities that determine their performance by the objective estimation method developed on said island, of 20%, is maintained for 2024 ## due to the volcanic eruptions of 2021.

The magnitude consisting of a maximum of 2 workers must be computed based on the number of annual hours established in the corresponding collective agreement prorated per worker, and not nominally. The criteria is changed by STS 1667/2023, of December 13.

The magnitude consisting of a maximum of 2 workers must be computed based on the number of annual hours established in the corresponding collective agreement prorated per worker, and not nominally. The criteria is changed by STS 1667/2023, of December 13.

The amount consisting of a maximum of one salaried person must be calculated based on the number of annual hours established in the corresponding collective agreement prorated per worker, and not nominally. The General Directorate of Taxes changes the criteria, also in this area, following the STS 1667/2023, of December 13, which refers to the calculation of the 0.90 correction index for small companies.