News published in INFORMA 2023
Skip information indexNews published in INFORMA in April
141807 - PUBLIC PENSION FOR CONTRIBUTIONS TO BANKING LABOR MUTUALITYThe Supreme Court ruling on February 28, 2023, in cassation appeal 5335/2021 changes the criteria established by 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 the Security Social when contributions had previously been made to the Banking Labor Mutuality, establishing their integration based on the date on which they were made .
146223 - GENERAL REDUCTION IN NET INCOME IN 2022: 15 and 25%The general reduction on the net yield of modules for agricultural, livestock and forestry activities is increased where it goes from 15% to 25%, due to the increase in costs borne by the agricultural sector as a result of the war in Ukraine. Order HAC/405/2023, of April 18 ( BOE of 25).
146506 - LOSS OF INVESTMENT PHILATELIC FORUMOn July 21, 2022, a ruling was issued declaring the conclusion of the Forum Filatélico contest SA , so it is understood that a capital loss has occurred with respect to the non-recoverable amount of the investment. It is imputed in the Income Tax return for fiscal year 2022 and is integrated into the general tax base .
146507 - REDUCTION INDICES OF AGRICULTURAL AND LIVESTOCK ACTIVITIES IN 2022Order HAC/405/2023, of April 18 ( BOE of 25) approves the reduction of the net return indices applicable in 2022 for the affected agricultural and livestock activities due to various exceptional circumstances , which are located in certain geographical areas.
134572 - ACCREDITATION OF THE CONDITION OF A PERSON WITH A DISABILITYIt is modified to include the criteria of the Supreme Court Ruling 837/2023, of March 8, 2023, issued in the appeal of cassation 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 accredited by any means of proof admitted by law .
144291 - REDUCTION. SUPPLEMENT FOR DELAYED RETIREMENTThe possibility of applying the 30% reduction of article 18.3 of the Personal Income Tax Law to the supplement for delayed retirement is clarified, when obtained in the manner provided for in article 210.2.b) TRLGSS -flat-rate amount-.