News published in INFORMA 2023
Skip information indexNew items published in the INFORMA programme during May
135713 - SALE OF EX-SPOUSE'S HABITUAL HOUSEIn situations of separation, divorce or annulment of the marriage and subsequent sale of the habitual residence, the spouse who does not reside at the time of the transfer, nor has he lived there in the previous two years, can benefit from exemption for reinvestment for the capital gain obtained, in accordance with the criteria established by the Supreme Court Ruling 553/2023 of May 5.
146518 - SHARES SUSPENDED FROM TRADINGTo compute a capital loss it is necessary that the shares be transferred (onerous or lucrative), or that the dissolution and liquidation of the company occur.
146520 - ARREARS IN ANNUITIES FOR FOOD. TEMPORARY ATTRIBUTIONThe arrears and updates of the CPI of the annuities for maintenance, 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 fiscal year from which they come.
134694 - CHANGE OF TAXATION RATE OPTIONIt is modified to clarify that the change of option in the taxation modality is exceptionally allowed when there is a substantial modification of the circumstances in which it was exercised (clause rebus sic stantibus). Resolución TEAC 3890/2022, de 28 de marzo de 2023.