New features published in INFORMA 2026

New items published in the INFORMA programme during May

It generates a capital gain. He acquisition value will be the actual amount obtaining the rights, including only the costs directly attributable to the savings accreditation procedure. There remain excluded the expenses of the investment in energy efficiency and the taxes corresponding, which are incorporated into the acquisition value of the property if they are considered improvements.

TheOrder HAC/484/2026, of May 14 (BOE of the 18th),approves thereduction of applicable net performance indices in 2025to agricultural and livestock activities, affected by various exceptional circumstances, carried out in the territorial areas determined in the aforementioned order.

When it comes to aid general linked to birth for the promotion of birth rates in the municipality will be exempt. When the city council grants them to his own officials will be taxed as labor returns.

The compensation through clientele in commercial relationships constitutes a professional performance without entitlement to the 30% reduction of art. 32.1 LIRPF. The commissions that he continues to receive from insurance production after his retirement also Both amounts are considered professional earnings and are subject to retention on account.

The transmission of stock is taxed as business income under the general tax base, while the sale of immobilized generates capital gains on the savings base. Capital gains may remain exempt if they are reinvested in guaranteed life annuity within six months, with a maximum limit of 240,000 euros

The 90% reduction It remains in effect for the entire duration of the contract if the initial requirements are met. Annual updates do not affect this reduction as long as they respect contractual and legal limits. If the housing is no longer located in an area of ​​strained residential market, the 90% reduction ceases to apply50% may be applied instead.