News published in INFORMA 2025

News published in INFORMA in October

If you have vested rights in a pension plan with contributions of at least 10 years' age, applying the 40 percent reduction, and in the The same year the retirement benefit could be received, subsequently the reduction could not be applied again to this benefit.

The payment of compensation for civil liability for the damage caused generates a capital loss in the party obligated to pay not exempt from tax.

In the objective estimation method, if a subsidy declared as income in the course of the activity must be repaid in a subsequent year, this repayment must to be reduced in the net module performance of the period in which it is carried out.

A partner who carries out an economic activity and also receives remuneration as an administrator of an entity may deduct RETA contributions in the determination of net income from your economic activityor in the determination of net return on labor derived from his remuneration as administrator.

Only the RETA contribution can be deducted as spending of net return on labor.

The benefit Social Security benefits for temporary incapacity are classified as work performance along with quotesHowever, if the direct estimation method is applied, the RETA contributions will result in a deductible expense of economic activity.

The aid is described as work performance being attributed to the tax period in which their right is recognized. No can be applied reduction of article 18.2 of the Personal Income Tax Law.