News published in INFORMA 2024

News published in INFORMA in February

Qualification of the payment of procedural costs and interest as patrimonial loss for the payer of the same in a judicial procedure developed in his particular area.

The allocation of real estate income is clarified in the event that, after the divorce, shared custody of the children who remain in the family home is established.

It is modified to clarify that, for the purposes of calculating the minimum period of 30 days of contributions, the days of contributions prior to birth will be taken into account , and it is necessary that registration in the corresponding Social Security or mutual fund regime occurs after birth. DGT report of February 8, 2024.

It is modified to clarify that it is the father or guardian who must meet the requirements indicated in order to apply the deduction and they must be met at time of birth the minor. DGT report of February 8, 2024.

In the CC. AA. In the Balearic Islands and Madrid the amounts of the minimum for descendants will increase from

The Community of Madrid increases from 2023 the amounts corresponding to the taxpayer's minimum.

The Community of Madrid increases from 2023 the amounts corresponding to the minimum for ascendants.

It is modified to add the minimum for ascendants that regulates the Autonomous Community of Illes Balears from 2023.

The Community of Madrid increases in 2023 the amounts corresponding to the minimum for disability.