A BRIEF REVIEW OF THE TAX INNOVATIONS FOR 2024
We list the main novelties for the year 2024.
DEDUCTION FOR MATERNITY IN THE IRPF OF THE EXPENSES OF DAY CARE CENTERS
The Supreme Court clarifies that the additional deduction for such expenses may be applied, even if the day-care centers are not authorized as educational centers.
DEDUCTIBILITY OF THE VAT PAID FOR SUPPLIES IN A HOUSE PARTIALLY AFFECTED TO A BUSINESS ACTIVITY.
The DGT modifies its previous criterion as a consequence of the recent pronouncement in unification of criterion of the TEAC, in resolution of July 19, 2023.
THE CONSTITUTIONAL COURT CONSIDERS UNCONSTITUTIONAL THE ROYAL DECREE-LAW 3/2016 THAT LIMITED THE COMPENSATION OF LOSSES IN THE CORPORATE INCOME TAX.
This has been so established in Ruling of January 18, 2024.
ACCOUNTING OF AN EXPENSE IN A FISCAL YEAR SUBSEQUENT TO THAT OF ITS ACCRUAL. TAX EFFECTS
We analyze the possible tax repercussions when an expense is booked in a year other than the one in which it was accrued.
PROVISIONS PUBLISHED DURING THE MONTH OF JANUARY 2024.
TAX CALENDAR FOR THE MONTH OF FEBRUARY 2024