Accounting news
National
- Publication of a copy of Conflict Report No. 17. Value Added Tax. Exempt activities. Artificial interposition of a company for the deduction of input VAT quotas derived from the construction of a social-health centre. Healthcare activity. [+Info]
- Publication of a copy of the report of Conflict No. 18. Corporate Income Tax. Capital reduction with return of contributions in kind materialising a loss. [+Info]
- Publication of copy of Conflict Report No. 19. Value Added Tax. Exempt activities. Interposition of a company for the deduction of input VAT arising from the refurbishment of premises. Healthcare activity. [+Info]
International
- EFRAG (European Financial Reporting Advisory Group) has published a draft comment letter on the IASB (International Accounting Standards Board) Amendments to IFRS 19 (International Financial Reporting Standards) Non-Publicly Accountable Subsidiaries: Disclosures. [+Info]
- The IASB has initiated a project to review and improve the requirements for cash flow statement and related issues in IFRS accounting standards. [+Info]
- The IASB’s update for September 2024 is now available. [+Info]
Contents:
- Dynamic risk management.
- Amortised cost measurement.
- Management commentary.
- Cash flow statements and related issues.
- Appendix to the draft IFRS for SMEs accounting standard.
CNMV Communications
- The CNMV (Comisión Nacional del Mercado de Valores) adopts the EBA (European Banking Authority) guidelines on the application of the group capital test to groups of investment firms in accordance with Article 8 of Regulation (EU) 2019/2033. [+Info]
Tax Agency queries of interest
- Subdirectorate General for Personal Income Taxes
In October 2022, the taxpayer installed photovoltaic panels on his semi-detached house. As a result, he has achieved a reduction in non-renewable primary energy consumption of more than 30 percent. He is in possession of both the pre-installation energy certificate and the post-installation energy certificate.
Possibility of applying the deduction for works for the improvement of energy efficiency in dwellings provided for in section 3 of the 50th additional provision of the LIRPF.
Binding consultation of the Directorate General of Taxes no. V1501-23. [+Info]
Barcelona, 4 October 2024.
