News published in INFORMA 2022
Skip information indexNew items published in the INFORMA programme during November
137154 - DIVORCED TAXPAYER DOES NOT COLLECT THE STIPULATED ANNUITIESIn a finalist interpretation, the criterion is established that this deduction is applicable also in cases in which it is proven that the children, having the right recognized by a court ruling, do not receive alimony from the obligated parent . Supreme Court ruling 1368/2022 of October 25, 2022 (cassation appeal 6568/2020).
136399 - RDTO REDUCTION. FULL: VARIOUS PENSION PLANSWhen benefits are received from various pension plans , with contributions prior to 2007, the reduction of 40 percent provided for in art. 17.2.c) TR of the Personal Income Tax Law , by application of the transitional regime of the 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 only in one year. Resolution of TEAC of October 24, 2022 (RG 8719/2021).