News published in INFORMA 2024

News published in INFORMA during the month of July

With effect from 1 January 2024 the amount of the reduction for obtaining employment income provided for in article 20 of the Personal Income Tax Law is increased from 6,498 to 7,302 euros and the amount of income up to which it applies goes from 14,047.5 to 14,852 euros.

With effect from , the limit excluding the obligation to declare applicable to the employment income provided for in article 96.3 of the LIRPF that comes from more than one payer, except for the exceptions indicated, be € per year (previously the limit was € ).

With effect from January 2024 freedom of depreciation is established in estimate for new FCV, FCHV, BEV, REEV or PHEV vehicles used in economic activities and in new recharging infrastructures.

With effect from January 2024 free depreciation is established in direct estimation replacing accelerated depreciation, for new FCV, FCHV, BEV, or PHEV vehicles used in economic activities and in new recharging infrastructures.