News published in INFORMA 2023

News published in INFORMA in January

They will not be included in the tax base of the PIT the positive income that is reflected in the aid received as a result of aid to climate and environmental schemes (eco-schemes), with effect from 1 January 2023 (DA 5 LIRPF mod. DF 13 Law 30/2022).

Your qualification for the purposes of the PIT is that of capital gain, since it constitutes a variation in the value of the taxpayer's assets, demonstrated by a change in their composition (incorporation of the money that constitutes the aid) and said variation does not come from any other concept subject to this Tax.

The Resolution 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 Yes, you can pay taxes using the objective estimation method. of the PIT.

They will not be included in the tax base of the PIT the positive income that is reflected in the aid received as a result of aid to climate and environmental schemes (eco-schemes), with effect from 1 January 2023 (DA 5 LIRPF mod. DF 13 Law 30/2022).

It is modified to reduce from 15 to 2 percent (0.8 percent in Ceuta and Melilla) the minimum withholding rate applicable to employment income derived from a special employment relationship of persons artists who carry out their activity in the performing, audiovisual and musical arts, as well as persons 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).

It is modified to reduce from 15 to 2 percent the minimum withholding rate applicable to employment income derived from a special employment relationship of persons artists who carry out their activity in the performing, audiovisual and musical arts, as well as persons 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).

This aid is classified as capital gain and is included in the General Tax Base. It will be imputed to the tax period in which the eligible cultural products, services and activities were acquired, since that is when it is understood that the collection of the subsidy has occurred.

They will not be included in the tax base of the PIT the positive income that is reflected in the aid received as a result of aid to climate and environmental schemes (eco-schemes), with effect from 1 January 2023 (DA 5 LIRPF mod. DF 13 Law 30/2022).

They will not be included in the tax base of the PIT the positive income that is reflected in the aid received as a result of aid to climate and environmental schemes (eco-schemes), with effect from 1 January 2023 (DA 5 LIRPF mod. DF 13 Law 30/2022).