News published in INFORMA 2023
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146539 - HOUSING LEASE REDUCTION FROM 1.1.2024With effect from January 1, 2024, new reductions are introduced to be applied to the positive net return on real estate capital derived from the rental of homes. Article 23.2 of the Personal Income Tax Law is modified by Law 12/2023, of May 24, for the right to housing.
146521 - DIGITAL KIT GRANTThey will be allocated as income from economic activity and, in general, to the same extent that the assets in which the subsidies have been materialized are amortized.
141047 - ANNUITIES AND MINIMUM FOR DESC. PARENT WITHOUT GUARDIAN AND CUSTODYApplication of the minimum for descendants and the annuity regime for alimony. New criterion of the resolution of the TEAC of May 29, 2023.
134933 - PROTECTED HERITAGE OF PEOPLE WITH DISABILITIESIt is modified to pick up the new DA 3 of Law 41/2003, of November 18, on the property protection of people with disabilities, which provides for the application of the same tax benefits to the protected assets of people with disabilities constituted in accordance with the autonomous civil law.
146538 - MATERNITY SUPPLEMENT IN THE FATHER'S PENSIONThe maternity supplement in pensions that has been recognized retroactively also for parents must be classified as work performance and declared as a delay attributable to the respective tax period in which it is payable.