News published in INFORMA 2022
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144145-THERMAL SOCIAL BONUSThe thermal social bonus is an aid granted by the State to consumers considered vulnerable. Its management and payment will correspond to the Autonomous Communities and Cities with Statute of Autonomy. It is subject to personal income tax as capital gain and will be integrated into the General Tax Base.
144211-DEDUCTIBLE EXPENSE: DEBTORS' INSOLVENCIESExpenses due to debtors' insolvencies will be deductible, among other circumstances, when at the time of accrual of personal income tax the term of six months has elapsed from the expiration of the obligation. It is reduced to 3 months in 2020 and 2021, for small companies.
144214-DONATION TO BENEFICIARY ENTITY SPONSORSHIP. RECURRENCE (II)The increased percentage of 40 percent deduction provided for in article 19.1 of Law 49/2002 can be applied in 2021 for the donation to the same beneficiary entity of patronage, for loyalty, without it being necessary that in 2021 the amount of the donation exceeds that of 2020 and previous.
134938-EMPLOYER CONTRIBUTION TO PP EMPLOYMENT: ENTREPRENEUR DEFINITIONThe answer is modified in relation to the limits and a more recent query from the General Directorate of Taxes is added.
144210-MINIMUM VITAL INCOME. CHILDREN'S AID SUPPLEMENTThe supplement of aid for children provided for in article 11.6 of Law 19/2021, of December 20, which establishes the minimum vital income, came into force on January 1, 2022. When received from 2022 , it is not appropriate to include it in the 2021 income tax return , without prejudice to the fact that it may be included from 2022 onwards.
135118-FOREIGN TAX: NON-COOPERATIVE JURISDICTIONIt is modified to introduce the new figure of non-cooperative jurisdiction that includes the previous tax havens.
136517-CREW OF VESSELS REGISTERED IN THE CANARY SPECIAL REGISTERFrom July 11, 2021, the exemption will also apply to crew members of ships of shipping companies that were registered in another Member State of the European Union or the European Economic Area, since In such cases, the aforementioned vessels are also considered as registered in the Canarian Special Registry, provided that they meet the same requirements and conditions as those registered.
144288-DEDUCTIBLE EXPENSE: AMORTIZATION OF USUFRUCT ON A PROPERTYThe criteria of the Supreme Court Ruling of September 15, 2021 on the concept of the acquisition value of real estate acquired for profit also applies to the right of usufruct. The acquisition value includes the value of the right according to the Inheritance and Gift Tax regulations.
144213-DONATION TO BENEFICIARY ENTITY SPONSORSHIP. RECURRENCE (I)The increased percentage of 40 percent deduction provided for in article 19.1 of Law 49/2002 could not be applied in fiscal year 2021 to the donation made to the same beneficiary entity of patronage, if in 2018 no donation was made, although in 2019 and 2020 have been carried out, as was not carried out (in 2019) for an amount equal to or greater than that of the previous tax period (2018).
144212-DEDUCTION DONATIONS TO POLITICAL PARTIESThe deductions provided for in Law 49/2002 (percentages of 80 and 35 percent -40 with reiteration-) will apply to donations made to political parties by natural persons, without that the deduction of fees or contributions for affiliates (percentage of 20 percent) is applicable.
144215-ADAPTATION HELP FOR THE RELEASE OF THE SECOND DIGITAL DIVIDENDThe aid to offset the costs derived from the release of the second digital dividend, regulated in Royal Decree 392/2019, of June 21, is subject to personal income tax and taxpayers who receive it, and are required to file a declaration, must include their amount as capital gain .
134936-MAXIMUM ANNUAL CONTRIBUTIONS AND MAXIMUM REDUCTION LIMITSThis reference is modified to adapt the response to the new limits.