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New regulations for 2024

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Main tax changes introduced by Royal Decree-Law 6/2024, of November 5, which adopts urgent response measures to the damage caused by the DANA in different municipalities between October 28 and November 4

CORPORATION TAX

With from November 2024, the following measures are introduced:

  • Extension of deadlines for filing and paying tax returns and self-assessments .

Article 8 One of Royal Decree-Law 6/2024 establishes the extension of the deadlines for submission and payment of tax returns and self-assessments whose expiration date is between October 28 and December 31, 2024, which will be extended until January 30, 2025 . Compliance with the following requirements will be required:

  1. The measure will apply to taxpayers whose trading volume in 2023 did not exceed 6,010,121.04 euros.
  2. That they had either their tax domicile, or their operating establishment or real estate declared as related to their activity, located in any of the municipalities or areas thereof included in the "Zone seriously affected by a civil protection emergency" .
  3. Measure is applicable to consolidated declaration groups in the Corporate Tax when the parent or representative entity, or any of the dependent entities is domiciled, has its operating establishment or declared real estate assets affected by its activity in said territorial area.
  • Exemption from corporate tax on direct aid to companies .

Article 11.13 of Royal Decree-Law 6/2024 establishes that the direct aid provided for in said article will be subject to the provisions of the Third Additional Provision of Law 27/2014, of November 27, on Corporate Tax.

Therefore, to calculate the income that will not be included in the tax base, both the amount of aid received and any capital losses that may occur in the elements related to the activities will be taken into account. When the amount of these aids is less than the losses produced in the aforementioned elements, the negative difference may be integrated into the tax base. Where there are no losses, only the amount of the aid will be excluded from taxation.

    Real Decreto-ley 6/2024, de 5 de noviembre,

    por el que se adoptan medidas urgentes de respuesta ante los daños causados por la Depresión Aislada en Niveles Altos (DANA) en diferentes municipios entre el 28 de octubre y el 4 de noviembre de 2024.