Regulation news 2023
Skip information indexMain tax innovations introduced by Royal Decree-Law 6/2023, of December 19, which modifies Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage
PERSONAL INCOME TAX (IRPF)
article 68 of Law 35/2006 of personal income tax establishes in section 3 (deduction for donations and other contributions) that taxpayers may apply the deductions provided for in the Law 49/2002 , of December 23, on the tax regime for non-profit entities and tax incentives for patronage.
With effect from January 1, 2024 , the following modifications are introduced in this latest standard:
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Deduction of the personal income tax fee.
article 19 of Law 49/2002 is modified by article 129 section Six of Royal Decree-Law 6/2023, increasing tax incentives to patronage:
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The generally applicable ## 40%.
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The amount of the first tranche of the deduction base to which the 80% percentage is applied is increased from 150 to 250 euros .
Deduction base Amount up to Percentage of deduction 250 euros. 80 Rest deduction base. 40 -
On the other hand, is reduced from 4 to 3 years the recurrence, that is, the number of years in which donations have to be made to the same entity for an amount equal to or greater than that of the previous year, to access the increase of 5 points in the deduction percentage, a percentage that is also increased to 45%.
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Donations, donations and deductible contributions.
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letter f) of section 1 of article 17 of Law 49/2002 is added by article 129 section Four of Royal Decree-Law 6/2023.
The transfer of use of a movable or immovable asset without consideration is included as a specific type of donation that can generate the deduction, therefore, although it could be considered within the scope of donations of rights, in Many times the lack of an express mention prevented these transfers from being carried out effectively.
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letter g) of section 1 of article 18 of Law 49/2002 is added by article 129 section Five of Royal Decree-Law 6/2023.
The valuation of the transfer of use of movable or immovable property is specified, establishing as the deduction base the amount of expenses borne by the transferor in relation to such assets during the transfer period, provided that they would have been considered tax-deductible expenses if they had been transferred for consideration and are duly accounted for when the transferor is obliged to keep accounting in accordance with the Commercial Code or equivalent legislation.
Under no circumstances will taxes or interest on foreign capital invested in the acquisition or improvement of the property and other financing expenses be part of the basis of the deduction.
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por el que se aprueban medidas urgentes para la ejecución del Plan de Recuperación, Transformación y Resiliencia en materia de servicio público de justicia, función pública, régimen local y mecenazgo.