News published in INFORMA 2023

New items published in the INFORMA programme during May

In situations of separation, divorce or annulment of marriage and subsequent sale of the habitual residence, the spouse who does not reside there at the time of the transfer, nor has lived there in the previous two years, may benefit from the reinvestment exemption for the capital gain obtained, in accordance with the criteria established by Supreme Court Ruling 553/2023 of May 5.

In order to compute a capital loss it is necessary that the shares be transferred (for a fee or profit), or that the company be dissolved and liquidated.

Arrears and updates of the CPI of food annuities, for the purposes of the separate application of the tax scale, must be declared in the year in which they are paid , without it being necessary to rectify the self-assessment of the year from which they come.

It is modified to clarify that the change of option in taxation modality is permitted exceptionally when there is a substantial change in the circumstances in which it was exercised (clause rebus sic stantibus). Resolución TEAC 3890/2022, de 28 de marzo de 2023.