News published in INFORMA 2022
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144568-WORKER CONTRIBUTION TO PENSION PLAN (EMPLOYMENT SYSTEM). MAXIMUM LIMITAs of January 1, 2022, for the purposes of applying the new limit for reducing the tax base for contributions to employment social security systems, the amount of is clarified ## maximum reduction limit ##2##in tax base for worker contributions.
144567-PERSONAL INJURY COMPENSATION: RELATIVE OF AIR CRASH VICTIMExempt are the amounts received by the relatives of the victims of the accident of flight GWI9525 of the German airline Germanwings, which occurred in the French Alps on March 24, 2015.
144074- WAIVER AND REVOCATION. DEADLINE FOR 2022It is modified to specify that the revocation of the waiver of the objective estimation method expressly presented in the first quarter of 2020 is not permitted without subjection within a period of 3 years of permanence in direct estimation.
142220-REVOCATION OF THE WAIVER FOR OBJECTIVE ESTIMATION FOR 2020It is modified to specify that may revoke the resignation before 3 years only those who resigned as of April 2020 (expressly or tacitly). Those who expressly renounced the objective estimate for 2020 (in December 2019 or, in case of start of activity, from January to March 2020) cannot revoke the resignation before 3 years have passed.
144566-PENSION PLAN: BUSINESS CONTRIBUTION OR EMPLOYEE CONTRIBUTIONAs of January 1, 2022, for the purposes of applying the tax base reduction limit, it is clarified when contributions made to employment social security systems can be considered "employee contribution” .
134936-MAXIMUM ANNUAL CONTRIBUTIONS AND MAXIMUM REDUCTION LIMITSThis reference is modified to add the consideration as business contributions of the own contributions that the individual entrepreneur makes to social security systems of which he is a promoter, participant, or mutualist and, in turn , policyholder and insured.