News published in INFORMA 2021

News published in INFORMA in December

It is modified to clarify that the homes expected to be rented also impute rent, a criterion that we have already been applying and that has been recently ratified by the Supreme Court. 

If the worker-partner pays contributions to the RETA these should not be taken into account as an expense for the calculation of the withholding base , without prejudice to the fact that the worker may compute them as a deductible expense from his/her work income in his/her declaration. New Binding Consultation Criteria of the DGT V 0640 – 19, March 26.

If a professional has not opted for the collection and payment criterion, the accrual criterion applies and the advance, unless it is a supplement, constitutes income from the activity, which must be allocated based on the degree of compliance in each year of the contracted professional activity.  

If the company pays the contributions to the Special Social Security Regime for Self-Employed Workers as remuneration in kind, these will be computed first as the highest amount of the total sum of remuneration and second as a deductible expense for the purposes of determining the basis for calculating the withholding rate and payment on account by the company. New Binding Consultation Criteria of the DGT V 0640 – 19, March 26.

Resolution TEAC of November 23, 2021 establishes the following criteria: The taxpayer who, by virtue of a divorce court ruling, makes full payments on the loan for the acquisition of the habitual residence that was jointly granted to both spouses at the time and for whose amortization both spouses were applying the deduction for the acquisition of habitual residence before 2013, has the right to apply said deduction for the totality of the amounts paid for this concept even if he/she only owns 50% of the residence because the community property has not been liquidated.

Cohabitation is required for a minimum period of 6 months, and if only one descendant meets this requirement the minimum is %, which prevents the possibility of practicing the minimum for the ascendant between several descendants in the case of cohabitation for periods of three or four months a year with each of them. The minimum is only prorated when you live with your descendants for six months in succession or when you live with several descendants simultaneously for the entire year.

A resident in Spain has an economic activity for which he pays tax at IRPF and does not have premises, but rather each employee carries out his work under a teleworking regime. Salaries paid to workers who are not resident in Spain, as well as foreign social security contributions from the corresponding country in which contributions must be made for them, will be considered as deductible expenses for the purposes of determining the net income of the activity.

The quantitative limits of previous years that delimit the scope of application of the objective estimation method for the economic activities included therein are extended for the year 2022, with the exception of agricultural, livestock and forestry activities, which have their own quantitative limit based on income volume.