News published in INFORMA 2023
Skip information indexNews published in INFORMA in February
135410 - TAX DELAY INTEREST (modification)Default interest received from AEAT as a consequence of a return of undue income is subject to Personal Income Tax , constituting a gain equity , to be integrated into the general tax base, in accordance with the new criteria established by the Supreme Court Ruling 0024/2023, of January 13.
146439 - EXCESSIVE QUOTES. ADMINISTRATOR REGULARIZATIONAs of January 1, 2023, the payment of Social Security contributions in the RETA is made based on the expected returns. In the event of having to regularize payments due to having obtained at the end of the financial year lower income than expected , the amount paid by Social Security will be considered a lower expense deductible from work income in the exercise in which they are regularized.
146388 - MINIMUM FOR ASCENDANTS: ANDALUSIA, GALICIA, MADRID AND VALENCIAThe regional minimums have been incorporated.
146363 - MINIMUM STAFF CC. AA. BALEARIC ISLANDS AND MADRIDThe regional minimums have been incorporated.
146430 - MINIMUM STAFF CC. AA. ANDALUSIA, GALICIA AND VALENCIAThe regional minimums have been incorporated.
146440 - DEDUCTION FOR MATERNITY IN 2023. SON BORN IN 2022For a child born before 2023, the mother may also be entitled to the maternity deduction, as of January 1, 2023, provided that at the time of birth she received benefit unemployment ##2##or was registered Social Security or mutual insurance, or at any time after birth contributes for a minimum period of 30 days to Social Security or mutual insurance.
146450 - PUBLIC AID FOR NATURAL DISASTERS. MATERIAL DAMAGEIn accordance with Additional Provision 5 of the Personal Income Tax Law the positive that become evident as a consequence of the receipt of public aid to repair damage caused by this type of events. However, when the amount of the aid is lower than the losses produced, the negative difference may be included in the tax base.
146437 - RETA FEE REGULARIZATION. DEDUCTIBLE EXPENSE MINORATIONAs of January 1, 2023, the payment of Social Security contributions in RETA is made based on the expected performance of the activity. In the event of having to regularize payments due to having obtained at the end of the year lower returns than expected , the amount returned by Social Security will be considered a lower deductible expense at return exercise.
146390 - MINIMUM FOR DESCENDANTS: CC.AA. ANDALUSIA, GALICIA, AND VALENCIAThe regional minimums have been incorporated.
146436 - RETA FEE REGULARIZATION. ADDITIONAL DEDUCTIBLE EXPENSEAs of January 1, 2023, the payment of Social Security contributions in RETA is made based on the expected performance of the activity. In the event of having to regularize payments due to having obtained higher returns than expected at the end of the year , the additional amount to be paid will be considered the largest deductible expense of the year in which that be regularized.
146421 - YOUNG RENTAL BONUSThe amounts received as a youth rental bonus, like any other similar rental aid, are subject to Personal Income Tax , as a capital gain that is will be integrated into the General Tax Base .
146438 - ADDITIONAL QUOTES. ADMINISTRATOR REGULARIZATIONAs of January 1, 2023, the payment of Social Security contributions in the RETA is made based on the expected returns. In the event of having to regularize payments due to having obtained at the end of the year higher returns than expected , the additional amount to be paid will be considered a higher expense deductible from the work returns of exercise in which is regularized.
146215 - MINIMUM FOR DESCENDANTS: CC.AA. BALEARIC ISLANDS AND MADRIDThe regional minimums have been incorporated.
146380 - MIN. DISCAP. TAXPAYER, ASCENDANT OR DESCENDANT: CC.AA.The regional minimums have been incorporated.
146422 - PUBLIC AID FOR FIRE SUMMER 2022. PERSONAL INJURYWith effect from December 28, 2022, the aid for in Law 17/2015, of July 9, of the National Civil Protection System, exempt for personal injuries caused by the fires that took place in the summer of 2022.