News published in INFORMA 2025

News published in INFORMA in February

It is modified to reflect the doctrine established by the TEAC in relation to the allowance regime provided for in article 9 of the Personal Income Tax Regulations, which is only applicable to employment or statutory relationships and not to those received in their commercial relationship. Its origin or cause must be analyzed. TEAC Resolutions 1475/2024 of January 30, 2025 and 8517/2022, of July 19, 2024.

When durable consumer goods are sold, for the purposes of calculating the change in assets, the acquisition value must be ## reduced by the depreciation of the value due to use and a capital loss will not be computed to the extent that the loss in value is due to normal use.

Income derived from sales of used investment goods on digital platforms is classified as capital gains or losses which will be quantified according to the regulations governing this type of income.

The assumption is analyzed that it is a expense on behalf of a third party . If entity makes available to its administrators the means so that they can go to the place where they must perform their duties, there will be no income. If you pay them a amount , they must prove that it strictly comes to compensate for said expenses.

Income derived from sales of used goods (other than investment goods) on digital platforms is classified as income from economic activities to the extent that it involves the self-management of means of production or human resources by the taxpayer.