News published in INFORMA 2022
Skip information indexNew items published in the INFORMA programme during March
144423-GENERAL REDUCTION 2021 NET YIELD FROM AGRICULTURAL, LIVESTOCK AND FORESTRY ACTIVITIESYes, the reduction to be applied to the net yield calculated in 2021 for agricultural, livestock and forestry activities is increased from 5 to 20 percent.
144424-RETURN OF EXCESS SELF-EMPLOYED FLAT RATE. EARNED INCOMEThe new jurisprudence of the Supreme Court considers the contribution benefits of the so-called flat rate also applicable to self-employed partners of public limited companies or limited companies, retroactively, and obliges Social Security to return the amount of the excess quoted. In the scope of income from work the return to the self-employed company of contributions has no impact on the personal income tax declaration for the year in which it is carried out the refund, but in those of the years in which they were included as an expense and remuneration in kind.
144406-SUBSIDY FOR IMPROVEMENT OF HOUSING ENERGY EFFICIENCYThe aid or subsidy for works to improve energy efficiency granted by the Ministry of Transport, Mobility and Urban Agenda, if not exempt, is considered a capital gain or loss.