New regulations for 2022
Skip information indexMain tax changes introduced by Royal Decree-Law 6/2022, of March 29, which adopts urgent measures within the framework of the National Plan to respond to the economic and social consequences of the war in Ukraine
PERSONAL INCOME TAX
DF 10 of Royal Decree-Law 6/2022 introduces a new DA 51 into the Personal Income Tax Law declaring the exemption of the amounts received by the relatives of the victims of the accident of Germanwings flight GWI9525, which occurred on March 24, 2015, in the form of civil liability, as well as the voluntary aid paid to them by the affected airline or by an entity linked to the latter.
Disposición final décima del Real Decreto-ley 6/2022, de 29 de marzoPrevious Main tax innovations introduced by Order HFP/413/2022, of May 10, by which the net return indices are reduced for the 2021 tax period and the corrective indices for feed purchased from third parties and for crops on irrigated land are modified Next Main tax innovations introduced by Royal Decree-Law 4/2022, of March 15, by which Urgent measures are adopted to support the agricultural sector due to the drought