Tax and Customs Control Plan 2024

CustomsThe lines of action that the Treasury will carry out this year to prevent and control tax fraud, as well as to facilitate compliance with tax obligations, are established.

The most important actions that the AEAT will carry out are the following: READ MORE

Tax newsPERSONAL INCOME TAX

1)Deduction for lease or payment for the transfer of use of habitual residence. The deduction is modified to contemplate the assumption that, in the event that only one spouse appears in the rental contract, both can deduct 50% of the amounts paid for this or for the payment of transfer of use of the habitual residence.
2)Deduction for conservation or improvement works on quality, sustainability and accessibility in the habitual residence. It is written more clearly, adapting its application to its object. The object is none other than to promote actions that may benefit from the measures to promote rental housing, building rehabilitation and urban regeneration and renovation established at all times by the state promotion regulations that also comply with the sectoral regulations of housing established in the Community.

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Patronage lawOn January 1, 2024, the reform of the Patronage Law came into force, which modifies tax incentives as set forth in Royal Decree-Law 6/2023. This leads to an improvement in the taxation of all contributions made by both individuals and companies. And it can also be an incentive to encourage companies to commit to patronage activity, within their Corporate Social Responsibility strategy.

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Self Employed QuotesYesterday Parliament approved the Royal Decree-Law that includes an extension of the deadlines to obtain authorizations for the exploitation and construction of renewable energy projects. The projects will have 36 more months to obtain the Administrative Authorization for Exploitation and six more months to obtain the Administrative Authorization for Construction. In addition, it extends the deadlines until now established for the grid connection of renewable energy projects and extends it to eight years. READ MORE

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