Main developments Royal Decree-Law 4/2024, of June 26, which extends certain measures to address the economic and social consequences derived from the conflicts in Ukraine and the Middle East and adopts urgent measures in fiscal, energy and social matters
ECONOMIC ACTIVITIES TAX
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Extension of established tax benefits
Article 5 extends for the year 2024 the tax benefits established in the Tax on Economic Activities by article 25 of the Royal Decree -Law 20/2021 , of October 5, which adopts urgent support measures to repair the damage caused by volcanic eruptions and for the economic and social reconstruction of the island of La Palma.
Article 25 of Royal Decree-Law 20/2021 grants a reduction in the Tax on Economic Activities to industries of any nature, commercial establishments, maritime-fishing, tourism and professionals whose premises business or assets affected by that activity have been damaged as a direct consequence of the incidents contemplated in article 1 of the aforementioned Royal Decree-Law, provided that they had to be relocated or damage has occurred that requires the temporary closure of the activity . The reduction will be proportional to the time elapsed from the day on which the activity ceased until its resumption under normal conditions , either in the same premises or in other authorized ones. to that effect.
por el que se prorrogan determinadas medidas para afrontar las consecuencias económicas y sociales derivadas de los conflictos en Ucrania y Oriente Próximo y se adoptan medidas urgentes en materia fiscal, energética y social.