News published in INFORMA 2021
Skip information indexNews published in INFORMA in December
144046-LIMITS FOR THE APPLICATION OF THE TARGET STAMAGE METHOD. Extension IN 2022The quantitative limits of previous years that delimit the scope of the objective estimation method are extended for 2022 for the economic activities included in the same, except for agricultural, livestock and forestry activities, which have their own quantitative limit for the volume of income.
144023-GASTO DEDUCTIBLE: Wages AND FOREIGN SOCIAL SECURITYA resident in Spain has an economic activity for which he/she pays tax on Personal Income Tax and does not have a premises, but each employee does his/her job in the remote working regime. Wages paid to non-resident workers in Spain, as well as fees to foreign social security in the corresponding country in which they are to be quoted, will be considered as deductible expenses for the purpose of determining the net return on the activity.
144022-MÍNIMO FOR ASSEMBLY: Coexistence WITH DESCENDENT VARIESCohabitation is required for a minimum period of 6 months, and if only a descendant meets this requirement, the minimum is 100 %, which prevents the possibility of practising the minimum for the ascendant among several descendants in the event of cohabitation for periods of three or four months a year with each of them. Only the minimum is prorated when you live with the descendants for six months successively or when you live all year round with several descendants simultaneously.
144026-SEPARACIÓN WITHOUT ACQUISITION 50% HOUSING FROM OUR NYUGEThe Resolution of the TEAC of 23 November 2021 sets out the following criteria: The taxpayer who, by virtue of a court ruling on divorce, pays all the payments of the loan for the purchase of the main residence that in the day was awarded to both spouses and the deduction for the acquisition of a primary residence was applied by both of them before 2013, you have the right to apply this deduction for all amounts paid for this item even if you only own 50% of the property because the company of property has not been settled.
136924-BASE OF CALCULATION: Social Worker SS PAID BY THE COMPANY AS REMUNERATION IN SPECIESIf the company pays contributions to the Social Security Scheme for self-employed workers or self-employed workers as remuneration in kind, these will be counted first as the higher amount of the total sum of remuneration and second as a deductible expense for the purpose of determining the basis for calculating the withholding rate and payment on account by the company. New Binding Consultation criterion of the D.G.T. V 0640-19, of 26 March.
144031-IMPUTACIÓN TEMPORARY: Advances TO PROFESSIONALIf a professional has not chosen the criterion of collection and payments, the accrual and advance criteria apply, unless this is a supplement, which constitutes income from the activity, which must be recognised according to the degree of compliance in each financial year of the contracted professional activity.
136923-BASE OF CALCULATION: Social SECURITY PAID BY THE socio-workerIf the socio-worker pays contributions to the RETA , these contributions must not be taken into account as a calculation expense of the withholding base , without prejudice to the fact that the worker can count them as a deductible expense from his/her income from work in his/her tax return. New Binding Consultation criterion of the D.G.T. V 0640-19, of 26 March.
136560-VIVIENDA OF THE FINANCIAL PERIOD: ApportionmentIt is modified to clarify that homes in expectation of rent also charge rent, a criterion that we already had applied and that has recently been ratified by the Supreme Court.