The INFORMA program is a database that contains, in question-answer format, the main criteria for applying tax regulations. It is constantly updated and new features are introduced every month.

In March 2022, the new features introduced in relation to IRPF are the following:

1. Subsidy for improving energy efficiency in housing : The aid or subsidy for works to improve energy efficiency granted by the Ministry of Transport, Mobility and Urban Agenda, if not exempt, is considered capital gain or loss.

2. Refund of excess flat rate for self-employed : In the area of employment income, the refund of contributions to a corporate self-employed person has no impact on the personal income tax return for the year in which the refund is made, but rather on the returns for the years in which they were included as expenses and remuneration in kind.

3. General reduction 2021 net income agricultural, livestock and forestry activities : The reduction to be applied to the net income calculated in 2021 for agricultural, livestock and forestry activities is increased from 5 to 20 percent.

You can check out the latest news: INFORMA News on Personal Income Tax March 2022 .