News published in INFORMA 2021
Skip information indexNews published in INFORMA in December
136560-RENATED HOUSING PART OF THE TAX PERIOD: APPORTIONMENTIt is modified to clarify that homes in expectation of rent also impute rent, a criterion that we have already been applying and that has recently been ratified by the Supreme Court.
136923-BASE OF CALCULATION: SOCIAL SECURITY PAID BY THE PARTNER-WORKERIf the worker-partner pays the contributions to RETA these should not be taken into account as an expense for the calculation of the base withholding , without prejudice to the worker being able to compute them as a deductible expense from their work income in their declaration. New Binding Consultation criterion of the DGT V 0640 – 19, March 26.
144031-TEMPORARY IMPUTATION: ADVANCES TO PROFESSIONALSIf a professional has not opted for the collections and payments criterion, the accrual criterion applies and the advance, unless it is a supply, constitutes income from the activity, which must be allocated based on degree of compliance in each exercise of the contracted professional activity.
136924-BASE OF CALCULATION: SS OF THE PARTNER-WORKER PAID BY THE COMPANY AS REMUNERATION IN KINDIf the company pays the contributions of the Special Social Security Regime for Self-Employed or Self-Employed Workers as remuneration in kind, these will be computed first as the largest 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 criterion of the DGT V 0640 – 19, March 26.
144026-SEPARATION WITHOUT ACQUISITION 50% HOUSING OF THE OTHER SPOUSEThe TEAC Resolution of November 23, 2021 establishes the following criteria: The taxpayer who, by virtue of a divorce court decree, satisfies all the payments of the loan for the acquisition of the habitual residence that was granted jointly to both spouses and for the amortization of which both of them had been practicing the deduction for acquisition of a habitual residence, you have the right to apply said deduction for the entire amounts paid for such concept even if you only own 50% of the home because the company has not been liquidated of property.
144022-MINIMUM FOR ASCENDANTS: COEXISTENCE WITH SEVERAL DESCENDANTSCoexistence is required for a minimum period of 6 months , and if only one descendant meets this requirement the minimum is 100%, which prevents the possibility of practicing the minimum for the ascendant between several descendants in case of coexistence for periods of three or four months a year with each of them. The minimum is only prorated when you live with the descendants for six months successively or when you live with several descendants simultaneously all year round.
144023-DEDUCTIBLE EXPENSE: WAGES AND FOREIGN SOCIAL SECURITYA resident in Spain has an economic activity for which he is taxed at Personal Income Tax and does not have premises, but rather each employee carries out his work teleworking. The salaries paid to non-resident workers in Spain, as well as the foreign social security contributions of the corresponding country in which they must contribute, will be considered deductible expenses a effects of determining the net performance of the activity.
144046- LIMITS FOR THE APPLICATION OF THE OBJECTIVE ESTIMATION METHOD. EXTENSION IN 2022The quantitative limits ## from previous years that delimit the scope of application of the objective estimation method for the economic activities included in it, with the exception of agricultural and livestock activities, are ##1## extended for fiscal year 2022. and forestry, which have their own quantitative limit by volume of income.