Several new features have been introduced that will affect taxpayers when filing their tax returns. These include the modification of personal income tax brackets in various autonomous communities and changes related to pension plans.
This law is aimed at improving the business demographics and business climate, increasing the size of companies, boosting entrepreneurship and strengthening the ecosystem of innovative startups, especially in the new digital economy.
It will be the responsibility of the Ministry of Education or the regional bodies to determine whether or not a subject is included in any study plan of the educational system for the purposes of applying the exemption.
The prorate rule (general or special) is an adjustment which consists of calculating the proportion of transactions right to deduct VAT in relation to the total volume of transactions carried out in the year.
A natural person who invests in cryptocurrencies will have to declare their profits in their income tax return, while a legal entity will have to declare their profits in their corporate income tax return.