New features published in INFORMA 2026

News published in INFORMA in June

The payment of the liquidation fee to the partner for their separation from a civil partnership generates a capital gain or loss in the partner to be included in the savings tax base. It is not a deductible expense for the companybut a refund of assets.

Compensation for hidden defects in a home reduce the selling price to calculate future capital gain or loss. This reduction requires accredit the actual existence of the vices and his direct relationship with the amount compensated by any means of proof admitted by law.

Not applicable the deduction for energy efficiency improvement works in homes for batteries for storage with certificate prior to its installationbecause the Personal Income Tax Law requires that the certificate be issued after the fact. It is mandatory to obtain a new certificate issued after the battery installation is completed to certify the energy improvement.

The capital gains derived from insolvency proceedings are exempt of the personal income tax if the legal requirements. The supervised sale The sale of a home to cancel the debt is considered to extinguish the obligation. the exemption remains in place in personal income tax, even if it is done by a third party.

Compensation under the Special Regime for Agriculture, Livestock and Fisheries (REAGP) must be included as income for the calculation of net return. It is a accounting income And, in both direct and objective estimation, net performance is based on accounting income.

No it is possible to apply the 30% reduction to one compensation for early termination from a professional partner, since it is not configured as income with a generation period exceeding two years nor as income obtained in a notoriously irregular manner.