News published in INFORMA 2024
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147393 - IMUTATION OF REAL ESTATE INCOME. VALUES UPDATEThe application of coefficients for updating cadastral values carried out by the Budget Law does not imply a general collective valuation procedure for the purposes of applying the 1.1% percentage.
147396 - REDUCTION INDICES OF AGRICULTURAL AND LIVESTOCK ACTIVITIES IN 2023Order HAC/348/2024, of April 17 (BOE of 19) approves the reduction of the net return indices applicable in 2023 for agricultural and livestock activities affected by various exceptional circumstances , which are located in certain geographic areas.
146224 - 2023 GENERAL REDUCTION OF NET INCOME: 10% AND 15%The general reduction on the net yield of modules for agricultural, livestock and forestry activities is increased where it goes from 10% to 15% in order to take into account the effects of drought on the drop in production yields. Order HAC/348/2024, of April 17 (BOE of 19).
147400 - LOSS OF INVESTMENT IN AFINSAOn June 12, 2023, a ruling was issued declaring the conclusion of the bankruptcy of Afinsa Bienes Tangibles, SA, which means that a capital loss was deemed to have occurred with respect to the unrecovered amount of the investment. It is imputed in the Income Tax return for fiscal year 2023 and is integrated into the general tax base .