News published in INFORMA 2023

News published in INFORMA in December

With effect from 1 January 2024, the generally applicable deduction percentage will be raised from 35% to 40%. The amount to which the 80% percentage is applied is increased from 150 to euros the recurrence of donations to the same entity is reduced from 4 to 3 years to increase the deduction percentage by 5 points, a percentage which is increased to 45%.

With effect from January 1, 2023, the temporary imputation of the non-exempt amount of income from work in kind derived from the delivery of shares or interests in a start-up company to its employees is regulated.

In relation to the exemption of income from work in kind derived from the delivery of shares or participations to workers in emerging companies, the Personal Income Tax Law is modified with effect from January 1, 2023 and the Regulation is adapted to the new legal regulation.