News published in INFORMA 2024

New items published in the INFORMA programme during May

The TEAC has established as a criterion that who had not applied the deduction before 2013 because they had not filed a return because they were not required to , or because they were required to file a return and had filed it they would not have had a full quota for investment in a primary residence. When this lack of quota is due to an error, circumstances of each case will be taken account.

The refund of undue income from the Tax on the Increase in Value of Urban Land corresponding to an inherited property has no impact on the settlement of Personal Income Tax for the year in which it is received. However, if the property has been sold in a previous year and the tax has been included in the acquisition value to determine the capital gain or loss, it must be eliminated from it by submitting a supplementary self-assessment.

The increase for expenses in authorized daycare centers or early childhood education centers corresponds to mother both for the amount paid by her and the amount paid by the other parent and regardless of whether she has exclusive or shared custody.