News published in INFORMA 2023

News published in INFORMA in April

The Supreme Court Judgment of February 28, 2023, in cassation appeal 5335/2021 changes the criteria established by the TEAC in Resolution 2649/2020, of 07/01/2020, in relation to the application of Transitional Provision 2 LIRPF to the retirement benefits paid by Social Security when contributions had previously been made to the Mutualidad Laboral de Banca, establishing their integration based on the date on which they were made.

The general reduction on the net yield of modules for agricultural, livestock and forestry activities is % to 25%, due to the increase in costs incurred by the agricultural sector as a result of the war in Ukraine. Order HAC/405/2023, of April 18 ( BOE of the 25th).

On July 21, 2022, a ruling was issued declaring the conclusion of the Forum Filatélico SA competition, which means that a capital loss is understood to have occurred with respect to the non-recoverable amount invested. It is imputed in the Income Tax return for the fiscal year 2022 and is integrated into the general taxable base .

Order HAC/405/2023, of April 18 ( BOE of the 25th) approves the reduction of the net return indices applicable in 2022 for agricultural and livestock activities affected by various exceptional circumstances , which are located in certain geographical areas.

It is modified to reflect the criteria of Supreme Court Judgment 837/2023, of March 8, 2023, issued in cassation appeal 1269/2021, which allows that, without prejudice to the preferred means of proof provided for in article 72 of the Personal Income Tax Regulations (certificate or resolution), in those cases in which the specific circumstances justify it , the status of a person with a disability can be proven by any means of proof admitted by law .

The possibility of applying the 30% reduction of article 18.3 of the Personal Income Tax Law to the delayed retirement supplement is clarified, when it is obtained in the manner provided for in article 210.2.b) TRLGSS -lump amount-.