News published in INFORMA 2023
Skip information indexNews published in INFORMA in January
135826 - COMMUNITY AID: AGRICULTURAL AND FISHERIES POLICYThe positive income that is reflected in the aid received as a result of aid to climate and environmental protection schemes (eco-schemes) will not be included in the tax base of IRPF with effect from 1 January 2023 ( DA 5 LIRPF mod. DF 13 Law 30/2022).
146372 - 200 EURO AID FOR LOW INCOME LEVELIts qualification for the purposes of IRPF is that of capital gain , as it constitutes a variation in the value of the taxpayer's assets revealed by an alteration in their composition (incorporation of the money in which the aid consists) and said variation does not come from any other concept subject to this Tax.
143895 - TOURIST VEHICLE LEASING ACTIVITY 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 VTC license can be taxed by the objective estimation method of the IRPF .
134781 - COMMUNITY AID THAT IS NOT INTEGRATED INTO THE BIThe positive income that is reflected in the aid received as a result of aid to climate and environmental protection schemes (eco-schemes) 2## will not be included in the tax base of IRPF , with effect from 1 January 2023 ( DA 5 LIRPF mod. DF 13 Law 30/2022).
137015 - RETENTION TYPE: MINIMUM TYPES FOR 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 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).
137014 - RETENTION TYPE: MINIMUM TYPESIt 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).
146371 - YOUNG CULTURAL BONUSThis 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.
134782 - COMMUNITY AID THAT IS NOT INTEGRATED INTO THE BI. AMOUNTThe positive income that is reflected in the aid received as a result of aid to climate and environmental protection schemes (eco-schemes) 2## will not be included in the tax base of IRPF , with effect from 1 January 2023 ( DA 5 LIRPF mod. DF 13 Law 30/2022).
125291 - COMMUNITY AGRICULTURAL POLICY AIDThe positive income that is reflected in the aid received as a result of aid to climate and environmental protection schemes (eco-schemes) 2## will not be included in the tax base of IRPF , with effect from 1 January 2023 ( DA 5 LIRPF mod. DF 13 Law 30/2022).