News published in INFORMA 2024
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147286 - HOUSING LEASE REDUCTION FROM 5/26 TO 12/31/2023It is clarified how the reductions are applied to the return on real estate capital derived from the rental of housing, after the entry into force of the modification of article 23.2 of the LIRPF , when the Contracts have been concluded from May 26 to December 31, 2023 .
146409 - INCREASE CAREER EXPENSES: REQUIREMENTSThe new jurisprudential criterion is included that allows the deduction to be applied in the case of daycare centers that have the authorization to open and operate for the activity of custody of minors in daycare centers , even without authorization from the competent educational administration. Sentences 7/2024 and 8/2024, of January 8, of TS
143867-1,1. DUE TO REDUCTION OF HEATING AND COOLING DEMAND. REQUIREMENTSWith effect from January 1, 2024, the fiftieth Additional Provision of Law 35/2006, of November 28 of Personal Income Tax is modified and is extended for one more year the deadline to carry out the works that allow the deduction to be applied for improvement works that reduce the demand for heating and cooling. Those carried out from October 6, 2021 to December 31, 2024 .
143868-1,2. DUE TO REDUCTION OF HEATING AND COOLING DEMAND. AMOUNTWith effect from January 1, 2024, the fiftieth Additional Provision of Law 35/2006, of November 28 of Personal Income Tax is modified and is extended for one more year the deadline to carry out the works that allow the deduction to be applied for improvement works that reduce the demand for heating and cooling. Those carried out from October 6, 2021 to December 31, 2024 .
143869-1,3. DUE TO REDUCTION OF HEATING AND COOLING DEMAND. PERIODWith effect from January 1, 2024, the fiftieth Additional Provision of Law 35/2006, of November 28 of Personal Income Tax is modified, the term to carry out the works is extended by one more year that allow the deduction to be applied for improvement works that reduce the demand for heating and cooling, until December 31, 2023 and the term of the issuance of the energy efficiency certificate after the completion of the works, before January 1, 2025.
143870-2,1. FOR IMPROVEMENT IN NON-RENEWABLE PRIMARY ENERGY CONSUMPTION. REQUIREMENTSWith effect from January 1, 2024, the fiftieth Additional Provision of Law 35/2006, of November 28 of Personal Income Tax is modified and is extended for one more year the deadline to carry out the works that allow the deduction to be applied for improvement works that reduce the consumption of non-renewable primary energy or allow obtaining an energy class "A" or "B". Those carried out from October 6, 2021 to December 31, 2024 .
143871-2,2. FOR IMPROVEMENT IN NON-RENEWABLE PRIMARY ENERGY CONSUMPTION. AMOUNTWith effect from January 1, 2024, the fiftieth Additional Provision of Law 35/2006, of November 28 of Personal Income Tax is modified and is extended for one more year the deadline to carry out the works in homes that allow the deduction to be applied for improvement works that reduce the consumption of non-renewable primary energy or allow obtaining an energy class "A" or "B". Those carried out from October 6, 2021 to December 31, 2024 .
143872-2,3. FOR IMPROVEMENT IN NON-RENEWABLE PRIMARY ENERGY CONSUMPTION. PERIODWith effect from January 1, 2024, the fiftieth Additional Provision of Law 35/2006, of November 28, Personal Income Tax is extended for one more year the deadline to carry out the works that allow the deduction to be applied for improvement works that reduce the consumption of non-renewable primary energy or allow obtaining an energy class "A" or "B", until December 31, 2024, and the deadline for issuing the energy efficiency certificate after the completion of the works is extended by one more year, before January 1, 2025.
143873-3,1. FOR IMPROVEMENTS IN BUILDINGS FOR RESIDENTIAL USE. REQUIREMENTSWith effect from January 1, 2024, the fiftieth Additional Provision of Law 35/2006, of November 28 of Personal Income Tax is modified and is extended for one more year the deadline for carrying out works in buildings that allow the deduction to be applied for improvement works that reduce the consumption of non-renewable primary energy or allow obtaining an energy class "A" or "B". Those carried out from October 6, 2021 to December 31, 2025 .
143874-3,2. FOR IMPROVEMENTS IN BUILDINGS FOR RESIDENTIAL USE. AMOUNTWith effect from January 1, 2024, the fiftieth Additional Provision of Law 35/2006, of November 28 of Personal Income Tax is modified and is extended for one more year the deadline for carrying out works in buildings that allow the deduction to be applied for improvement works that reduce the consumption of non-renewable primary energy or allow obtaining an energy class "A" or "B". Those carried out from October 6, 2021 to December 31, 2025 . However, the maximum accumulated base remains at €15,000.
143875-3,3. FOR IMPROVEMENTS IN BUILDINGS FOR RESIDENTIAL USE. PERIOD (I)With effect from January 1, 2024, the fiftieth Additional Provision of Law 35/2006, of November 28, Personal Income Tax is extended for one more year the deadline for carrying out works in buildings that allow the deduction to be applied for improvement works that reduce the consumption of non-renewable primary energy or allow obtaining an energy class "A" or "B", until December 31, 2024, and the deadline for the issuance of the energy efficiency certificate after the completion of works, before January 1, 2026.
143876-3,4. FOR IMPROVEMENTS IN BUILDINGS FOR RESIDENTIAL USE. PERIOD (II)With effect from January 1, 2024, the fiftieth Additional Provision of Law 35/2006, of November 28, Personal Income Tax is extended for one more year the deadline for carrying out works in buildings that allow the deduction to be applied for improvement works that reduce the consumption of non-renewable primary energy or allow obtaining an energy class "A" or "B", until December 31, 2025, and the deadline for the issuance of the energy efficiency certificate after the completion of works, before January 1, 2026.
147258 - LIMITS FOR THE APPLICATION OF THE EO METHOD. EXTENSION IN 2024The quantitative limits that delimit in the Personal Income Tax the scope of application of the objective estimation method are extended for the 2024 tax period.
147259 - EXPRESS WAIVER AND REVOCATION. DEADLINE FOR 2024The deadlines for waiving and expressly revoking the objective estimation regime are regulated by article 5 of Order HFP/1359/2023, of December 19, by which the modules are developed for 2024, and are expanded by DT 2 of Royal Decree-Law 8/2023, of December 27, in a manner similar to previous years .
147276 - EXCEPTIONAL MEASURES FOR DIESEL AND FERTILIZER PRICES 2022 TO 2024Agricultural and livestock activities may reduce the previous net yield also in 2024 by 35% of the purchase price of agricultural diesel and by 15% of the purchase price of the fertilizers .
146227 - REDUCTION OF CORRECTIVE INDICES FOR FEED/IRRIGATION 2021 TO 2024Due to the drought and the increase in feed and electricity prices the modifications that were established for 2021 for agricultural and livestock activities continue to be maintained in 2024. The corrective index for feed purchased from third parties is 0.5 and the index for crops on irrigated land that use, for this purpose, electrical energy is 0.75.
146226 - REDUCTION OF PERFORMANCE OF ACTIVITIES ISLAND OF LA PALMA 2022 TO 2024The reduction of the net performance indices referred to in the Order of modules for economic activities that determine their performance by the objective estimation method developed on said island is maintained for 2024 of 20%, due to the volcanic eruptions of 2021.
128006 - CORRECTING INDEX FOR SMALL DIMENSION COMPANIES: TWO WORKERSThe magnitude consisting of a maximum of 2 workers must be computed based on the number of annual hours established in the corresponding collective agreement prorated per worker, and not nominally. The criterion is changed by STS 1667/2023, of December 13.
125647 - CORRECTING INDEX FOR SMALL COMPANIES: SALARIED STAFFThe magnitude consisting of a maximum of 2 workers must be computed based on the number of annual hours established in the corresponding collective agreement prorated per worker, and not nominally. The criterion is changed by STS 1667/2023, of December 13.
125326 - COMPUTATION OF SPOUSE AND MINOR CHILDREN AT 50 PER 100The magnitude consisting of a maximum of one salaried person must be computed based on the number of annual hours established in the corresponding collective agreement prorated per worker, and not nominally. The General Directorate of Taxes changes the criteria, also in this area, following STS 1667/2023, of December 13, which refers to the calculation of the corrective index 0.90 of small-sized companies.