News published in INFORMA 2025

New items published in the INFORMA programme during November

It is modified to adapt it to Judgment 1245/2025, of October 7, 2025, of the Supreme Court, which has established as a criterion that the requirement of disengagement effective relationship of the worker with the company it is not required to apply the 30 percent reduction to the amounts paid by the company to the workers by mutual agreement termination of the employment relationship.

HE extension to 2025 the deduction planned for 2022, 2023 and 2024 for taxpayers with habitual and effective residence on the island of La Palma.

When a taxpayer sells their main residence and uses part of the proceeds to pay off the mortgage loan that encumbered it, they can include in the basis of the deduction the quantities received by the transmission that have been intended for said cancellationprovided that it complies with all established legal requirements.

The income received by a partner of an entity derived from activities included in Section Two of the IAE Tariffs will be considered professional performance if the partner is including in it RETA or in a mutual social security fund that functions as an alternative, it being sufficient that he is legally obliged to contribute to the RETA, regardless of the formal requirement of effective affiliation.