News published in INFORMA 2024

News published in INFORMA in September

This reference regarding the calculation of the exemption for work performed abroad, in the case of travel for part of the year, is modified to adapt it to the new criterion more favorable to the taxpayer established by TEAC Resolution 8685/2023, of July 19, 2024.

This reference regarding the calculation of the exemption for work performed abroad when there are two different employers during the year is modified to adapt it to the new criterion more favorable to the taxpayer established by TEAC Resolution 8685/2023, of July 19, 2024.

It is modified to specify that in order to apply the transitional regime in which both benefits are compatible (DT 37 LIRPF), the child aid supplement must have been received in 2022 and it is not enough to consider that one would have been entitled to it.

It is modified to remind that the possibility of obtaining the advance payment of the deduction is reduced to the assumption that the working day requirements established in article 60 bis of the Personal Income Tax Regulations are met. 

The aid for those affected by thalidomide regulated by Royal Decree 574/2023 is not covered by any exemption. It is rated as work performance and does not generate the right to the 30 percent reduction for performance obtained in a notoriously irregular manner.

The reduction may be applied to the amounts paid as alimony from the date on which the spouses sign the regulatory agreement that establishes the payment provided that the court ruling that ratifies it does not modify what was agreed. Criterion established by Supreme Court Judgment 1369/2024 July 22, 2024.

When both parents opt for joint taxation in cases of shared custody and care, if the existence of mutual agreement is not justified prior to filing the returns so that one or the other can opt for joint taxation, they must pay taxes individually like their children, and the reduction for joint taxation will not be applicable. Criterion established by TEAC Resolution 2172/2023 of July 19, 2024.

To apply the exemption for work performed abroad, public employees who provide services to international organizations must prove specific work that goes beyond the activities or work inherent to the mere condition of member of the organization and that reports a specific advantage or utility that goes beyond that derived from the functions inherent to belonging to it. Criterion established by TEAC Resolution 7196/2023 of July 19, 2024.

Both certificates must be registered to be eligible for the deduction and it is applied in the year of issue of the certificate after the improvement works, provided that at the time of filing the declaration the certificate has already been registered.

The compensation received for the extra charge incurred in the acquisition of a truck is considered to be economic activity performance . It will be charged to the tax period in which the judicial resolution it becomes final. The 30 percent reduction does not apply for irregular performance.