News published in INFORMA 2023

News published in INFORMA in February

The late payment interest received from the AEAT as a result of a refund of undue income is subject to IRPF , constituting a capital gain , to be integrated into the general tax base, in accordance with the new criteria established by Supreme Court Judgment 0024/2023, of January 13.

From January 1, 2023, payment of Social Security contributions in the RETA will be made based on expected returns. In the event of having to regularize payments due to having obtained lower returns than expected at the end of fiscal year , the amount paid by Social Security will be considered a lower deductible expense from work income in the fiscal year in which they are regularized.

The regional minimums have been incorporated.

The regional minimums have been incorporated.

The regional minimums have been incorporated.

For a child born before 2023, the mother may also be entitled to the maternity deduction, starting on January 1, 2023, provided that at the time of birth she was receiving unemployment benefit or was registered with Social Security or a mutual fund, or at any time after the birth she contributes a minimum period of 30 days to Social Security or a mutual fund.

In accordance with Additional Provision 5 of Income Law that arises as a result of the receipt of public aid to repair damages caused by this type of event not be included in the tax base However, when amount of aid is less than the incurred, the negative difference may be included in the tax base.

From January 1, 2023, payment of Social Security contributions in the RETA will be made based on the expected income from the activity. In the event of having to regularize payments due to having obtained lower returns than expected at the end of fiscal year , the amount returned by Social Security will be considered a lower deductible expense in the fiscal year of the refund.

The regional minimums have been incorporated.

From January 1, 2023, payment of Social Security contributions in the RETA will be made based on the expected income from the activity. In the event of having to regularize payments due to having obtained higher returns than expected at the end of fiscal year , the additional amount to be paid will be considered a higher deductible expense of fiscal year in which is regularized.

The amounts received as a youth rental bonus, like any other similar rental aid, are subject to IRPF , under the concept of capital gain which will be integrated into the General Taxable Base .

From January 1, 2023, payment of Social Security contributions in the RETA will be made based on expected returns. In the event of having to regularize payments due to having obtained higher returns than expected at the end of fiscal year , the additional amount to be paid will be considered a higher deductible expense from the work income of fiscal year in which they are regularized .

The regional minimums have been incorporated.

The regional minimums have been incorporated.

With effect from December 28, 2022, the aid provided for in Law 17/2015, of July 9, on the National Civil Protection System, is ## for personal injuries caused by the fires took place in the summer of 2022.