Informative news
Autonomical
- The IFC (Catalan Finance Institute) “Agroliquidez” loans are increased with 37.5 million euros more to reinforce support for the primary sector. [+Info]
National
- AEDAF (Spanish Association of Tax Advisors) denounces to the EU (European Union) the special tax regime for corporate restructuring operations (FGAC). [+Info]
- Bulletin number 139 of the “Instituto de Contabilidad y Auditoría de Cuentas” (ICAC). [+Info]
International
- The IASB (International Accounting Standards Board) is proposing specific improvements to the requirements for provisions in companies’ accountancy sheets. [+Info]
- Report on the endorsement status of EFRAG (European Financial Reporting Advisory Council). [+Info]
- Summary of the Financial Accounting Standards Advisory Council meeting of the 19th of September 2024. [+Info]
CNMV Communications
- The new CNMV (Comisión Nacional del Mercado de Valores) bulletin analyses the market situation from April to September. [+Info]
Banco de España press releases
- General government debt stood at 104.4% of GDP (Gross Domestic Product) in September 2024, 0.9% less than in the second quarter. [+Info]
- Data of October on Eurosystem financing to credit institutions operating in Spain. [+Info]
- Banco de España has launched an economic education programme to improve citizens’ basic economic and financial knowledge. [+Info]
Tax Agency consultations of interest
- “Subdirección General de Impuestos sobre la Renta de las Personas Físicas” (Subdirectorate General for Personal Income Tax)
The taxpayer states that there has been a business subrogation in the company in which she worked, so that she has become an employee of the transferee company. The question arises as to whether there is one or two payers, for the purposes of determining the obligation to declare for the IRPF 2024, in relation to the employment income received from the transferor and transferee company.
Binding consultation of the DGT no. V1751-24. [+Info]
Barcelona, 29th of November 2024.
