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News published in INFORMA 2022

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New items published in the INFORMA programme during March

144423-GENERAL REDUCTION 2021 NET INCOME AGRICULTURAL, LIVESTOCK AND FORESTRY ACTIVITIES

Yes, the reduction to be applied to the net income calculated in 2021 for agricultural, livestock and forestry activities is increased from 5 to 20 percent.

144424-REFUND OF EXCESS FLAT RATE FOR SELF-EMPLOYED WORKERS. EARNED INCOME

The new Supreme Court ruling considers the benefits of the so-called flat rate also applicable to self-employed workers who are partners in public limited companies, retroactively, and obliges Social Security to return the amount of the excess contributions. In the area of employment income the refund of contributions to the corporate self-employed person has no impact on the declaration of IRPF for the year in which the refund is made, but rather on those for the years in which they were included as expenses and remuneration in kind.

144406-SUBSIDY FOR IMPROVING ENERGY EFFICIENCY IN HOUSING

The aid or subsidy for works to improve energy efficiency granted by the Ministry of Transport, Mobility and Urban Agenda, if not exempt, is considered capital gain or loss.