Novedades informativas
Nacionales
- Declaraciones y autoliquidaciones cuyo plazo de presentación finaliza en diciembre de 2024. [+Info]
- Orden de módulos para 2025. [+Info]
Se ha publicado la Orden HAC/1347/2024, de 28 de noviembre, por la que se desarrollan para el año 2025 el método de estimación objetiva del Impuesto sobre la Renta de las Personas Físicas (IRPF) y el régimen especial simplificado del Impuesto sobre el Valor Añadido (IVA).
- Deducibilidad de la inversión en vivienda habitual. [+Info]
Novedad en la deducibilidad de la inversión en vivienda habitual para aquellos contribuyentes que aun habiendo adquirido su vivienda con anterioridad a 2013 no aplicaron dicha deducción en ningún año anterior.
International
- Call by the IASB (International Accounting Standards Board) to participate in its survey on accounting requirements for intangibles. [+Info]
- European Union Commission Regulation 2024/2862 of 12 November 2024 amending Regulation (EU) 2023/1803 with respect to International Accounting Standard (IAS) 21. [+Info]
- EFRAG (European Financial Reporting Advisory Group) publishes its discussion paper on the Statement of Cash Flows. The objective is to list the perceived problems with the cash flow statement prepared in accordance with IAS 7. [+Info]
- The IASB’s update of key decisions from the November 2024 meeting is now available. [+Info]
- The International Accounting Standards Board (IASB) is a global organisation charged with setting and promoting internationally recognised accounting standards. [+Info]
Tax Agency enquiries of interest
- Subdirectorate General for Personal Income Taxes
The taxpayer is a partner in a company that has been inactive for about four years and whose only asset is the balance of a current account. The taxpayer and the other partners are considering the dissolution and liquidation of the company. They would like to know the tax treatment of this operation for personal income tax purposes for the partners.
Binding consultation of the Directorate General of Taxes no. V1755-24. [+Info]
- Subdirectorate General for Personal Income Taxes
The taxpayer has transferred for valuable consideration a property owned by him for a certain price, which is lower than the reference value assigned by the land registry to said property. He wishes to know what the transfer value of the property would be for the purposes of calculating the capital gain or loss for Personal Income Tax purposes.
Binding consultation of the Directorate General of Taxes no. V1774-24. [+Info]
Barcelona, 13 December 2024.
