News published in INFORMA 2019
Skip information indexNew items published in the INFORMA programme during November
135501-DEDUCTIBLE EXPENSE: AMORTIZATION OF INHERITED PROPERTYIn the acquisition of property by inheritance or donation, only the cost of the investments and improvements made in the property may be considered as the paid acquisition cost, as well as the part corresponding to the construction itself of the expenses and taxes inherent to the acquisition of the property. , excluding the interests that would have been paid by the purchaser. The accumulated amortization over its useful life may not exceed the acquisition value determined in accordance with the provisions of article 36 of the LIRPF .
142083-PATERNITY BENEFIT FOR CITIZEN SS GENERAL REGIMEIn the event that an official of the General Social Security Regime, after the birth of his child, chooses to request paternity leave for the birth of public employees instead of the paternity benefit paid by the National Social Security Institute , the remuneration received during said leave will be exempt in accordance with the provisions of the third paragraph of article 7.h) LIRPF .
142092-COMPENSATION. DISMISSALIn accordance with the provisions of the Supreme Court in ruling nº 1528/2019, senior management personnel will have the right, in cases of termination of the contract due to withdrawal of the employer, to compensation mandatory minimum of 7 days of salary per year of work, with a maximum of six monthly payments. Consequently, said mandatory compensation will be considered exempt income for the purposes of Personal Income Tax .