News published in INFORMA 2024

News published in INFORMA during the month of August

Religious members of the Catholic Church are not required to declare by the mere fact of being registered in the Special Regime for Self-Employed Workers or Autonomous (RETA), an obligation established for self-employed workers in article 96.2 of the Personal Income Tax Law, since their inclusion in this special regime does not determine their consideration as self-employed workers.

The benefit for the care of minors with cancer or serious illness (CUME) does not in itself generate the right to apply the family deductions regulated in article 81 bis of the Personal Income Tax Law. However, as long as the employment contract has not ended, an activity will continue to be carried out as an employee, which will generate the right to apply it.