News published in INFORMA 2017

New items published in the INFORMA programme during March

The 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.

The 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.

Amounts 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.

Being 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.

The 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.