News published in INFORMA 2022
Skip information indexNews published in INFORMA in December
146227 - REDUCTION OF CORRECTIVE INDICES FOR 2022 AND 2023Due to the drought and the increase in feed and electricity prices, the reductions that were established for 2021 for agricultural and livestock activities in the corrective indices for feed continue to be maintained in 2022 and 2023. ##1##acquired from third parties and for crops on irrigated lands .
135552 - NET INCOME: ED SPECIALTIES SIMPLIFIEDThe deduction percentage for all deductible provisions and expenses that are difficult to justify for taxpayers who determine their net income by the simplified direct estimation method will be 7 percent during fiscal year 2023.
146203 - INCREASE CAREER EXPENSES: LIMITSThe increase will be 1,000 euros per year, with the limit of the total annual amount of the non-subsidized effective expenditure paid in the period to the daycare or educational center.
146233 - PERCENTAGE AND MAXIMUM DEDUCTION BASE AS OF 1/1/2023From January 1, 2023, the deduction for investment in newly created companies increases the deduction percentage from 30% to 50% and the deduction base from 60,000 to 100,000 euros . 68.1 LIRPF mod. by DF 3 Law 28/2022 to promote the ecosystem of emerging companies ( BOE 22-12).
129978 - PHASE 1 PREVIOUS NET PERFORMANCE. DIRECT PAC AIDAs of January 1, 2023, when the recipient of direct aid has obtained income from agricultural and livestock activities, other than direct aid, for an amount less than 25 percent of the amount of the total income from such activities, the The net return index to be applied to direct aid will be 0.56 .
146226 - REDUCTION OF PERFORMANCE OF ACTIVITIES ON LA PALMA ISLAND IN 2022 AND 2023Order HFP/1172/2022, of November 29, which develops for the year 2023 the objective estimation method of Personal Income Tax , as a consequence of the volcanic eruptions that occurred in 2021 in the Island of La Palma, establishes a reduction for economic activities that determine their performance by the objective estimation method developed on said island, of 20% .
146201 - MATERNITY DEDUCTION FROM JANUARY 1, 2023The maternity deduction is extended to mothers of children under 3 years of age who are unemployed or registered with Social Security at the time of birth and for those who give up discharge at a later time for 30 days.
146225 - EXPRESS WAIVER AND REVOCATION. DEADLINE FOR 2023They are regulated by article 5 of Order HFP/1172/2022, of November 29, which develops the modules for 2023, and are expanded by DT 6 of the Law of PGE for 2023 the deadlines to make the resignation and express revocation of the objective estimation regime until January 31, 2023 .
146202 - DEDUCTION FOR MATERNITY. AMOUNTThe amount of the maternity deduction will be 100 euros per month for each child, however, when you have the right to the deduction for having registered with Social Security or mutual insurance after the birth, in the month in which it is reached the contribution period of 30 days the amount for that month will increase by 150 euros .
146357 - OBLIGATION TO DECLARE. SEA WORKERFrom January 1, 2023 will be in any case obliged to declare all those natural persons who at any time during the tax period would have been registration , as self-employed workers, in the Special Regime for Self-Employed or Self-Employed Workers, or in the Special Regime of Social Security for Sea Workers
137012 - RETENTION TYPE: FIXED RATESFrom January 1, 2023, the withholding percentage on work income derived from the production of literary, artistic or scientific works will be 7 percent when the corresponding volume of such full income to the immediately preceding financial year is less than 15,000 euros and represents more than 75 percent of the sum of the full income from economic activities and work obtained by the taxpayer in said financial year.
146219 - WORKER CONTRIBUTION FOR PENS. MAXIMUM LIMIT FROM 1-1-2023From January 1, 2023, the contribution of the worker may be higher than the employer's contribution if it is equal to or less than 1,500 euros, in the terms established in article 52.1 of the law of IRPF (modif. by art. 62 LPGE by 2023).
146230 - CAP AID. TAXATION FROM 2023As of January 1, 2023, the taxation of PAC aid in proportion to the income from crops or farms is conditioned to obtaining a minimum income in the activity other than from the direct aid itself.
146232 - RESIDENTS ON THE ISLAND OF LA PALMA. DEDUCTION IN 2022 AND 2023In the 2022 and 2023 tax periods, the deduction provided for in number 1 of section 4 of article 68 of this Law will be applicable to taxpayers with habitual residence and effective on the island of La Palma, and it must be understood, for these purposes, that the references made to Ceuta and Melilla in said article and in its regulatory development are to the island of La Palma ( DA 53 Personal Income Tax Law added by art. 67 LPGE by 2023).
146229 - REGULATIONS IN 2023The applicable regulations in this performance determination method for 2023.
146224 - GENERAL REDUCTION IN NET INCOME IN 2023: 10%The general reduction on the net performance of modules is increased for 2023 from 5% to 10% for all taxpayers who determine the net performance of their activity in accordance with the objective method (giving rank of Law in the Law from PGE to DA 1 Order of modules for 2023 that already regulated this tax benefit).
146220 - REDUCTION OF CERTAIN ACTIVITIES: AMOUNTS SINCE 1/1/2023The amounts that will reduce the net returns from economic activities are ## increased when the requirements set forth in article 32.2 are met. 2 of the LIRPF , also raising the amount below which this reduction will be applied.
146204 - ADVANCE PAYMENT: PROCEDUREIf the advance payment of the maternity deduction is received, it is not necessary to submit a new application , if the established requirements are met, it will continue to be charged. New applicants must present form 140.
146205 - INCREASE CAREER EXPENSES: SON TURNED 3 YEARS OLD IN JANUARYIf the child turns three years old in January, the maternity deduction cannot be applied, but if the contribution requirement is met, the increase in daycare or early childhood education center expenses authorized for the expenses incurred may be applied up to the month in which the child can begin the second cycle of early childhood education .
146231 - INCOME CAP. M.O.B. INTELLECTUAL PROPERTY AS OF 1/1/2023As of January 1, 2023, the percentage of withholding and payment on account on income from intellectual property, regardless of its classification, will be 15 percent . However, the rate of 7 percent will apply in certain cases.
146212 - DEDUCTION FOR MATERNITY AND SUPPLEMENT FOR AID FOR CHILDRENThey are incompatible . If the child support supplement is received by any of the parents in relation to the same descendant, they will not be entitled to the maternity deduction during the time in which it is received, unless one of them was receiving it prior to 1 January 2023.
146217 - OBLIGATION TO DECLARE: INCOME LIMITS 2023Starting in 2023, the exclusive limit of the obligation to declare applicable to work income provided for in article 96.3 of the LIRPF that comes from more than one payer , except for the noted exceptions, will be 15,000 euros (previously the limit was 14,000 euros).
146221 - LIMITS FOR THE APPLICATION OF THE EO METHOD. EXTENSION IN 2023The quantitative limits from previous years that delimit the scope of application of the objective estimation method for the economic activities included in it, with the exception of agricultural and livestock activities, are extended for fiscal year 2023. and forestry, which have their own quantitative limit by volume of income.
146223 - GENERAL REDUCTION IN NET INCOME IN 2022: 15%For 2022, the general reduction on the net performance of modules is increased from 5% to 15% for all taxpayers who determine the net performance of their activity in accordance with the objective estimation method.
146222 - EXCEPTIONAL MEASURES FOR DIESEL AND FERTILIZER PRICES 2022 AND 2023Agricultural and livestock activities may reduce the previous net yield in the years 2022 and 2023 by 35% of the acquisition price of agricultural diesel and 15% of the purchase price of the fertilizers .
146218 - CALCULATION: PROCEDURE APPLICABLE IN THE FINANCIAL YEAR 2023The procedure is regulated to calculate the withholding rate of the income from work in fiscal year 2023.
146216 - REDUCTION DUE TO WORK INCOME: AMOUNT FROM 1/1/2023As of January 1, 2023, the amount of the reduction for obtaining income from work provided for in article 20 of the LIRPF is increased and the amount below which this reduction will be applied is also increased.