News published in INFORMA 2023
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147254 - DONATIONS DEDUCTION FROM 01/01/2024With effect from January 1, 2024, the generally applicable ## 40%. The amount to which the percentage of 80% ## is applied is increased from 150 to 250 euros and reduced from 4 to 3 years the recurrence in donations to the same entity to increase the deduction percentage by 5 points, a percentage that increases to 45%.
147245 - DEFERRAL EXCESS NOT EXEMPT SHARES WORKERS EMERGING COMPANIESWith effect from January 1, 2023, the temporary allocation of the non-exempt amount of work income in kind derived from the delivery of shares or participations of an emerging company to their workers.
147244 - DELIVERY OF SHARES TO WORKERS: EMERGING COMPANY REQUIREMENTSIn relation to the exemption from work income in kind derived from the delivery of shares or participations to workers of emerging companies, the Personal Income Tax Law is modified ##2##with effect from January 1, 2023 and the Regulation is adapted to the new legal regulation.