News published in INFORMA 2017
Skip information indexNew items published in the INFORMA programme during November
134730 FOSTERING FOLLOWED BY ADOPTIONIn the case of fostering followed by adoption, the date from which maternity deduction is applicable must be determined on the basis of the previous factual situation, i.e. fostering. Deduction after adoption may be made for the remainder of the three-year period following fostering.
134731 ADOPTION OR FOSTERINGIn the case of adoption or foster care, whether pre-adoptive or permanent, the deduction may be made regardless of the age of the minor for three years from registration date in the Civil Register. Where registration is not necessary, the deduction may be made during the three years following the date of the judicial or administrative decision which declares so, subject to the factual situation that occurred earlier, i.e. foster care.
139852 DEDUCTION FOR ACQUISITION OR RENOVATION OF A SECOND HOMEResidents in the Autonomous Community of La Rioja who purchase or renovate a home that is their second residence in any of the aforementioned municipalities, provided that this municipality is not where they normally reside, may deduct 8% of invested amounts up to an annual limit of 450.76 euros. The maximum deduction base will be 9,040 euros and the taxpayer must have acquired the second home in rural areas before 1 January 2013 or must have paid amounts for refurbishment or extension work prior to that date, provided the work has been completed before 1 January 2017.
140190 DEDUCTIBLE EXPENSE: PERMANENT RESIDENCE SUPPLIESFrom 1 January 2018, when the taxpayer determines the net yield of economic activity using the direct estimation method, whenever the permanent residence is partially used to carry such activity out, they may deduct supply costs incurred by the residence, such as water, gas, electricity, telephone and Internet, by applying the resulting 30% of the proportion between the square metres of the residence allocated to the activity and its total surface area, unless a higher percentage is demonstrated.
140191 DEDUCTIBLE EXPENSE: LIVING EXPENSESFrom 1 January 2018, when the taxpayer determines the net yield of economic activity using the direct estimation method, they may deduct the taxpayer's own living expenses incurred in the course of the economic activity, provided that they have been incurred in catering and hotel establishments and are paid using any electronic payment means, with the limited amounts legally applicable to allocations and allowances for normal workers' living expenses.