New features published in INFORMA 2026

News published in INFORMA in April

The compensation is classified as a capital gain to be included in the general tax base and can deduct of its amount the bills that may have been incurred as a result of the lawsuit, up to the limit of the amount received. However, if those expenses have already been deducted from employment income, within the annual limit of 300 euros, they cannot be deducted again.

The dissolution of a company generates a capital gain or loss for the partners, calculated as the difference between the market value of the liquidation share and the acquisition value of the share. This loss is attributed to the tax period in which The court order is issued. extinction and is included in the taxable base of savings.

The award for the final degree project is classified as economic activity performance professional because there is no transfer of intellectual property rights. Since it is considered to have been obtained in a notoriously irregular manner over time, the following applies to it: 30% reduction provided for in the Personal Income Tax Regulations.

The exemption does not apply. provided for in point (p) of article 7 of the Personal Income Tax Law for income received from work carried out in Gibraltar, given that It remains on the list of non-cooperative jurisdictions, in accordance with Order HFP/115/2023, of February 9, which determines the countries and territories, as well as the detrimental tax regimes, that are considered non-cooperative jurisdictions.

For the purposes of the reinvestment exemptionThe taxpayer is considered to transfer their main residence when it constitutes their main residence at the time of the transfer or has been so on any day of the two years prior. He relocation for work-related reasons It is no exception upon completion of this deadline.