Main new developments Royal Decree-Law 4/2024, of June 26, extending certain measures to address the economic and social consequences arising from the conflicts in Ukraine and the Middle East and adopting 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 Royal Decree-Law 20/2021 , of October 5, by which urgent support measures are adopted for the repair of 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, maritime-fishing, tourist and professional establishments whose business premises or assets related to 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 have 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 it resumed under normal conditions , either in the same premises or in other premises enabled for this purpose.
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.