News published in INFORMA 2023
Skip information indexNew items published in the INFORMA programme during March
138283 - COMPENSATIVE DELAY INTERESTIt is modified to adapt it to the new criterion of integration of default interest into the general tax base.
146483 - USUFRUCT AND BARE OWNERSHIP: ACQUISITION MORTIS CAUSAIt is clarified that in the case of death of a spouse and acquisition by the surviving spouse of his or her share of the habitual residence (full ownership, usufruct or bare ownership), the may not be applied deduction for investment in primary residence ##2##for the amounts paid for the new ownership if the death occurred after January 1, 2013.
135410 - TAX DELAY INTERESTThe late payment interest paid by the AEAT is subject to Personal Income Tax as capital gain, to be integrated into the general tax base , in accordance with the new criteria established by Supreme Court Ruling 24/2023, of January 13. Those paid by other Public Administrations or public or private law entities will also be integrated into the general tax base. Report DGT of March 8, 2023.
146449 - EXTENSION OF THE MATERNITY DEDUCTION IN 2020, 2021 AND 2022The maternity deduction is extended for all the corresponding months of 2020, 2021 and 2022 in which employed workers went to legal status of unemployment (due to ERTE with total suspension, suspension for victims of gender violence or permanent-discontinuous inactivity) or in which self-employed workers passed to receive the benefit for cessation of activity. It must be requested in the 2022 Personal Income Tax declaration. Additional Provision 38.4 of the Personal Income Tax Law .
146465 - RETIREMENT BENEFITS RECEIVED FROM NATO AND THE UNRetirement benefits received from NATO and UN by individuals residing in Spain are taxed as income from work.
135409 - INTEREST ON DELAY ON FORCED EXPROPIATIONIt is modified to adapt it to the new criterion of integration of default interest into the general tax base.
142217 - SUSPENSION OF THE EMPLOYMENT CONTRACT BY ERTE UNTIL 2019 (modification)is modified to adapt it to the expansion 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 .