CHANGES IN THE PERSONAL INCOME TAX REGULATIONS REGARDING WITHHOLDINGS AND PAYMENTS ON ACCOUNT AND EXCESS CONTRIBUTIONS TO SOCIAL WELFARE SYSTEMS AND AMENDMENTS TO THE GENERAL INSPECTION REGULATIONS.
In the BOE of December 29, 2022, modifications have been established in both regulations.
REQUIREMENTS FOR THE EXEMPTION FOR REINVESTMENT IN THE MAIN RESIDENCE
The Supreme Court interprets the case of the nuda propiedad.
THE EXPENSES INCURRED IN THE DEVELOPMENT OF COMPUTER APPLICATIONS CANNOT BE SUBSUMED UNDER THE CONCEPT OF PRODUCTION PROCESS ENGINEERING.
The National Court of Appeals upholds the position maintained by the AEAT and the TEAC.
RESIDENTS IN SPAIN WHO TELEWORK FOR A FOREIGN COMPANY ARE TAXED IN SPAIN
The Directorate General of Taxes analyzes again in the consultation V2223-22 the treatment of income derived from remote work. In this case, an individual resident for tax purposes in Spain teleworks for a company resident for tax purposes in the Netherlands.
REPORTS OF THE CONSULTATIVE COMMISSION ON CONFLICTS IN THE APPLICATION OF THE REGULATION
The AEAT has published two new reports of the Consultative Commission on conflicts in the application of the regulation.
CHANGES IN THE VAT EQUIVALENCE SURCHARGE RATE FOR TRANSACTIONS TAXED AT THE 5 PERCENT TAX RATE
With effect from January 1, 2023, the surcharge rate will go from 0.625 to 0.62%.
AMENDMENTS TO THE IRPF REGULATIONS TO COMPLY WITH THE MEASURES CONTAINED IN THE ARTIST'S STATUTE REGARDING WITHHOLDINGS.
The withholdings applicable to artistic activities are established.
PROVISIONS PUBLISHED DURING THE MONTH OF JANUARY 2023
TAX CALENDAR FOR THE MONTH OF FEBRUARY 2023