News published in INFORMA 2021

News published in INFORMA in September

During the months in which she receives the extraordinary state benefit for cessation or reduction of activity, if she maintains her activity, will be entitled to apply the deduction , since she carries out a self-employed activity for which she is registered in the corresponding Social Security regime. Subsequently, in the months in which she continues to carry out her activity and benefits from a total or partial exemption from the payment of the RETA contributions, she will also be entitled to apply the maternity deduction since she meets the required requirements and the contributions will be computed at their full amounts, without taking into account any reductions that may apply.

With effect from 1 January 2022, the treatment of investments in listed investment funds and companies on foreign stock exchanges will be equal to that of listed investment funds and companies on the Spanish stock exchange. Therefore, the existing deferral regime for capital gains will not be applicable either, when the amount obtained in the transfer is reinvested in shares or interests in another IIC . However, a transitional regime is established.

If a businessman with several agricultural and livestock activities included in the objective estimate begins a leasing activity of part of his rural property during the year, there is no impact when the income derived from the leasing is classified as income from real estate capital.

The sale of an inheritance right implies that the inheritance has been tacitly accepted. According to article 1000 CC . The inheritance is deemed to be accepted when the heir sells his right to a stranger, to all his co-heirs or to some of them. It will give rise to a capital gain or loss that is understood to have been generated at the time of the sale. The date of acquisition will be the date of the death of the deceased. The acquisition value will be the value resulting from the application of the rules of the Inheritance and Gift Tax, that is, the real value of the property, which may not exceed the market value.