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News published in INFORMA 2023

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News published in INFORMA during the month of July

146548 - STATE DEDUCTION FOR THE PURCHASE OF PLUG-IN ELECTRIC VEHICLES

With effect from June 30, 2023, a new state deduction is approved for the acquisition of electric vehicles in Additional Provision 58 of the Personal Income Tax Law, introduced by Royal Decree-Law 5/2023, of June 28 (BOE of the 29th).

146549 - STATE DEDUCTION FOR THE ACQUISITION OF PLUG-IN ELECTRICAL DEVICES. VEHICLES

The requirements that electric vehicles must meet in order to benefit from the deduction are summarized.

146550 - DEDUCTION FOR INSTALLING ELECTRIC VEHICLE CHARGING POINTS

With effect from June 30, 2023, a new deduction is approved for the installation of electric vehicle charging points in buildings.

146553 - LEASE OF RUSTIC PROPERTY. INCOME RATING. RETENTION

The taxation of the leasing of a rural property is clarified and when the income obtained is subject to withholding .

146586 - LIVING EXPENSES: FLIGHT STAFF

The amounts exempt from tax corresponding to the allocations to offset the maintenance expenses of the flight personnel of the airlines are collected.