News published in INFORMA 2023

New items published in the INFORMA programme during March

It is modified to adapt it to the new criterion of integration of late payment interest into the general tax base.

It is clarified that in the case of death of a spouse and acquisition by the surviving spouse of his/her share of the habitual residence (full ownership, usufruct or bare ownership), the deduction for investment in habitual residence cannot be applied for the amounts paid for the new ownership if the death occurred after January 1, 2013.

The late payment interest paid by the AEAT is subject to IRPF as capital gain, to be included in the general tax base , in accordance with the new criteria established by Supreme Court Judgment 24/2023, of January 13. Taxes paid by other public administrations or public or private entities will also be included in the general tax base. Report DGT of March 8, 2023.

The maternity deduction is extended for all corresponding months of 2020, 2021 and 2022 in which employed workers were placed in a legal situation of unemployment (due to ERTE with total suspension, suspension for victims of gender violence or inactivity of fixed-discontinuous workers) or in which self-employed workers began to receive the benefit for cessation of activity. It must be requested in the IRPF declaration of 2022. Additional Provision 38.4 of the Personal Income Tax Law .

Retirement benefits received from NATO and UN by individuals residing in Spain are taxed as income from work.

It is modified to adapt it to the new criterion of integration of late payment interest into the general tax base.

is modified to adapt it to the extension of the maternity deduction for the years 2020, 2021 and 2022 carried out by the new section 4 of Additional Provision 38 of the Personal Income Tax Law .