News published in INFORMA 2024
Skip information indexNews published in INFORMA in February
147192 - CONDEMNATION OF COSTS: PAYER TAXATIONClassification of the payment of procedural costs and interest as capital loss for the payer of the same in a judicial procedure developed in its particular scope.
147280 - FAMILY HOUSING IMUTATION. CHILDREN REMAIN AFTER DIVORCEThe imputation of real estate income is clarified in the event that after the divorce joint custody of the children who remain in the family home is established.
146201 - MATERNITY DEDUCTION FROM JANUARY 1, 2023It 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, it being necessary that after the birth the registration in the corresponding Social Security or mutual insurance regime. DGT report of February 8, 2024.
146407 - PARENT OR GUARDIANIt is modified to clarify that it is the parent or guardian who must meet the requirements indicated in order to apply the deduction and they must be met at the moment of the birth of the minor . DGT report of February 8, 2024.
147301 - MINIMUM FOR DESCENDANTS ACCOUNTS. BALEARIC ISLANDS AND MADRID FROM 2023In the CCs. AA. of the Balearic Islands and Madrid the amounts of the minimum for descendants increase from 2023
147302-MINIMUM STAFF AUTONOMOUS COMMUNITY OF MADRID FROM 2023The Community of Madrid increases from 2023 the amounts corresponding to the taxpayer's minimum.
147303 - MINIMUM FOR ASCENDANTS IN THE COMMUNITY OF MADRID FROM 2023The Community of Madrid increases from 2023 the amounts corresponding to the minimum for ascendants.
146388 - MINIMUM ASCENDANTS ANDALUSIA, I. BALEARS, GALICIA, MADRID AND VALENCIAIt is modified to add the minimum for ascendants that regulates the Autonomous Community of Balearic Islands from 2023.
146380 - MINIMUM TAXPAYER, ASCENDANT OR DESCENDANT DISABILITY: CC.AA.The Community of Madrid increases in 2023 the amounts corresponding to the minimum for disability.