Regulation news 2023
Skip information indexMain tax innovations introduced by Order HFP/1359/2023, of December 19, which develops for the year 2024 the method of objective estimation of the Personal Income Tax and the special simplified regime for the Tax on Personal Income Tax. Value added
PERSONAL INCOME TAX (IRPF)
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The reduction on the net performance of modules is established at 5% for all taxpayers who determine the performance of their economic activity in accordance with the objective estimation method.
This reduction will be taken into account to quantify the net return for the purposes of installment payments.
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Agricultural and livestock activities may continue to reduce the previous net yield:
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At 35% of the acquisition price of agricultural diesel.
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At 15% of the purchase price of fertilizers.
Both reductions will only apply in the case of acquisitions made in fiscal year 2024, documented in invoices issued in said period.
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Taxpayers who carry out economic activities on the Island of La Palma may continue to reduce the net yield of modules corresponding to these activities by 20%.
This reduction will be taken into account to quantify the net performance for the purposes of the installment payments corresponding to 2024.
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Taxpayers who wish to resign or revoke their resignation for the year 2024 will exercise this option from December 22 to December 31, 2023.
por la que se desarrollan para el año 2024 el método de estimación objetiva del Impuesto sobre la Renta de las Personas Físicas y el régimen especial simplificado del Impuesto Sobre el Valor Añadido.