News published in INFORMA 2017
Skip information indexNew items published in the INFORMA programme during March
134840 - MATERNITY BENEFIT RECEIVED FROM SOCIAL SECURITYThe maternity allowance received from Social Security is not exempt from Personal Income taxation, in accordance with the standard unified by the resolution of the TEAC on 2/3/2017.
139394 - REDUCTION FOR THE DECLARED RENTING OF A RESIDENCEThe reduction for earnings from renting a residence is applicable with respect to the earnings declared by the taxpayer. The TEAC has unified the criterion for which declared earnings should be understood.
139395 - PAID LEAVE TO CARE FOR A CHILD WITH A SERIOUS ILLNESSAmounts received as paid leave to care for children with cancer or serious illnesses, established in the Basic Statute of Public Employees, are not exempt from Personal Income Tax.
139396 - OBLIGATION TO DECLARE. AGRICULTURAL CENSUSBeing registered in the census of businesspersons does not determine an obligation to file a Personal Income Tax return in itself, if no income established in article 96 of the tax law is obtained.
139397 - TRANSFER VIA A SUCCESSION AGREEMENTThe transfer of goods through succession agreements, governed by Act 2/2006, on civil law in Galicia, is considered a lucrative transfer due to the death of the taxpayer, and therefore in such gases there is no capital gain or loss subject to Personal Income Tax.
139398 - LOSSES DUE TO THE DEBTOR'S INSOLVENCY