News published in INFORMA 2025

New items published in the INFORMA programme during May

Are exempt of taxation of aid from the Autonomous Community of Madrid granted to promote the reconciliation of work and family life of workers by hiring domestic workers to care for minor children.

TheOrder HAC/408/2025, of April 28,approves thereduction of the net return rates applicable in 2024to agricultural and livestock activities, affected by various exceptional circumstances, carried out in the territorial areas determined in the aforementioned order.

Compensation for accrued but unused vacation time does not have a generation period and, therefore, No the following applies 30 percent reduction contemplated in article 18.2 of the Personal Income Tax Law.

Since there is no cadastral value, the income to be imputed will be the 1.1 percent of 50 percent of the largest of the following values: the one verified by the Administration for the purposes of other taxes or the price, consideration or acquisition value.

If the amount of the subsidy was not subtracted when the energy efficiency deduction was applied, in the declaration corresponding to the year in which it is received must regularize that whoever has the right upon obtaining it, regardless of whether you are not the sole owner of the property.

The reinvestment exemption will be compatible with the application of regional deductions for the acquisition or investment in a primary residence in those Autonomous Communities in which the regional regulations governing the respective deduction do not contemplate any type of incompatibility.

A worker who gives birth while on temporary disability will be entitled to the maternity deduction when at the time of birth she continues with the contract in force and registered with Social Security. You will not be entitled to benefits if the contract ends while you are on temporary disability and are now receiving childbirth and childcare benefits.