News published in INFORMA 2017
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135561 DEDUCTIBLE EXPENSE: EMPLOYER'S MUTUAL SOCIETIES FROM 2015The maximum deductible limit for employer's or employee's contributions to Mutual Societies for the 2017 fiscal year has been updated under the stipulations set out in the General State Budget Act.
140057 CHANGE FROM DISABILITY BENEFIT TO RETIREMENT PENSIONIf a taxpayer has been receiving a total permanent disability benefit for which a disability level of 33% or more has been recognised, and, on reaching retirement age, chooses to draw the ordinary retirement pension, they must hold the corresponding certificate issued by the competent body in order to apply the disability tax-free threshold.