News published in INFORMA 2022

New items published in the INFORMA programme during November

In a final interpretation, it is established as a criterion that this deduction is applicable also in cases where it is proven that the children, having recognized the right by court ruling, do not receive support from the obligated parent . Supreme Court ruling 1368/2022 of October 25, 2022 (appeal 6568/2020).

When benefits are received from various pension plans , with contributions prior to 2007, the 40 percent reduction provided for in art. 17.2.c) TR of the Personal Income Tax Law , by application of the transitional regime of DT 12 of Law 35/2006, may be applied to all amounts received in the form of capital (single payment) in the year in which the corresponding contingency occurs and in the two following years, and not just in one year. Resolution of the TEAC of October 24, 2022 (RG 8719/2021).