News published in INFORMA 2023
Skip information indexNews published in INFORMA in January
135826 - COMMUNITY AID: AGRICULTURAL AND FISHING POLICYThe positive income that is evident in the aid received as a result of to the schemes in favor of the climate and the environment will not be integrated into the tax base of Personal Income Tax ##1##environment (eco-regimes), with effects from January 1, 2023 ( DA 5 LIRPF mod. DF 13 Law 30/2022).
146372 - AID OF 200 EUROS FOR LOW LEVEL OF INCOMEIts classification for the purposes of Personal Income Tax is capital gain , as it constitutes a variation in the value of the taxpayer's assets revealed by an alteration in its composition (incorporation of the money of which the aid consists) and said variation does not come from any other concept subject to this Tax.
143895 - RENTAL ACTIVITY OF PASSENGER VEHICLE WITH DRIVERResolution TEAC 09398/2021 of September 20, 2022 on the unification of criteria establishes that the economic activity of renting a vehicle with a driver through a license VTC can pay taxes using the objective estimation method of the Personal Income Tax .
134781 - COMMUNITY AID THAT IS NOT INTEGRATED IN THE BIThe positive income that is evident in the aid received as a result of aid to the schemes in favor of the climate and the environment will not be integrated into the tax base of Personal Income Tax ##1##environment (eco-regimes) , with effect from January 1, 2023 ( DA 5 LIRPF mod. DF 13 Law 30/2022).
137015 - RETENTION TYPE: MINIMUM RATES CEUTA AND MELILLAIt is modified to reduce from 15 to 2 percent (0.8 percent in Ceuta and Melilla) the minimum withholding rate applicable to work income derived from a special employment relationship of the people artists who carry out their activity in the performing, audiovisual and musical arts, as well as the people who carry out technical or auxiliary activities necessary for the development of said activity.Art. unique.1 of Royal Decree 31/2023, of January 24 ( BOE 25).
137014 - RETENTION TYPE: MINIMUM RATESIt is modified to reduce from 15 to 2 percent the minimum withholding rate applicable to work income derived from a special employment relationship of artists who carry out their activity in the performing, audiovisual and musical arts, as well as people who carry out technical or auxiliary activities necessary for the development of said activity.Art. unique.1 of Royal Decree 31/2023, of January 24 ( BOE 25).
146371 - YOUNG CULTURAL BONUSThis aid is classified as capital gain and is integrated into the General Tax Base. It will be appropriate to allocate it to the tax period in which the eligible cultural products, services and activities were acquired, as this is when it is understood that the collection has occurred. of the subsidy.
134782 - COMMUNITY AID THAT IS NOT INTEGRATED IN THE BI. AMOUNTThe positive income that is evident in the aid received as a result of aid to the schemes in favor of the climate and the environment will not be integrated into the tax base of Personal Income Tax ##1##environment (eco-regimes) , with effect from January 1, 2023 ( DA 5 LIRPF mod. DF 13 Law 30/2022).
125291 - COMMUNITY AGRICULTURAL POLICY AIDThe positive income that is evident in the aid received as a result of aid to the schemes in favor of the climate and the environment will not be integrated into the tax base of Personal Income Tax ##1##environment (eco-regimes) , with effect from January 1, 2023 ( DA 5 LIRPF mod. DF 13 Law 30/2022).