News published in INFORMA 2024
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147393 - IMPUTATION OF REAL ESTATE INCOME. UPDATE OF VALUESThe application of coefficients for updating cadastral values carried out by Budget Law does not constitute a collective valuation procedure of a general nature for the purposes of applying the percentage of 1.1%.
147396 - REDUCTION IN AGRICULTURAL AND LIVESTOCK ACTIVITY INDEXES IN 2023Order HAC/348/2024, of April 17 (BOE of the 19th) 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 geographical areas.
146224 - GENERAL REDUCTION 2023 OF NET INCOME: 10% and 15%The general reduction on the net yield of modules for agricultural, livestock and forestry activities is ## increased, going from 10% to 15% in order to take into account the effects of the drought on the drop in production yields. Order HAC/348/2024, of April 17 (BOE of the 19th).
147400 - INVESTMENT LOSS IN AFINSAOn June 12, 2023, a judgment was issued declaring the conclusion of the bankruptcy of Afinsa Bienes Tangibles, SA, which means that a capital loss has occurred with respect to the unrecovered amount of the investment. It is imputed in the Income Tax return for the fiscal year 2023 and is integrated into the general taxable base .