More than 27 years of experience
8 February 2022

On 28 January 2022, the Budget Law of the Region of Murcia for the current year came into force, bringing with it a series of tax changes in the scope of taxes managed by the Región de Murcia.
Probably the most relevant is that, within the Donations Tax, the deduction of 99% of the tax quota is extended to the group of relationship III of article 20.2.a) of the Law 29/1987, of 18 December, on Inheritance and Donations Tax.
This group III includes siblings, uncles, nephews, nieces, and ascendants and descendants by affinity (parents-in-law, daughters-in-law, sons-in-law, stepchildren or step-parents), which join Group I and II formed, respectively, by children under 21 years of age, and children over 21 years of age, spouses, grandparents, parents and adoptive parents.
This modification applies with effect from 1 January 2022, but it is very important to note that it only applies to Donations tax, not inheritance tax.
In the regional part of the Personal Income Tax (IRPF) we find a deduction for renting a house for people under 35 years old, large families and disabled people with a degree of disability equal or higher than 65%.
The same tax also includes a new regional deduction for working women for the care of each child under the age of 18 or dependent person in their care. The deduction ranges between 300 and 400 euros per child or per dependent person.
Finally, the following are of interest: the freezing of Regional tariffs; the elimination, by 2022, of Taxes on gambling; and within the Wealth Tax, the deduction from the total tax liability of 100% of the amount of money allocated during the year following the date of accrual to projects of exceptional regional public interest, which will be included in a list to be published by the CARM.

Related entries
Renta 2022
31 January 2023

SPANISH TAX RETURN 2022

The Spanish Tax Office has already announced the calendar for the Tax Return (Renta) 2022, which corresponds to the calendar year 2022. The period will start on the 11th of April and will end on the 30th of June. If the result of the form is to pay, which is usual for non-national residents as […]

Consejos-para-escribir-artículos-siendo-abogado
28 December 2022

NEW ARTICLES PUBLISHED IN MURCIA TODAY!

In the last week, ABAD & ASOCIADOS have contributed in three articles for Murcia Today. You can find them below! These are the new tax measures proposed in Spain for 2023 murciatoday.com Financial assistance in Spain how to get government help if you cannot pay your mortgage murciatoday.com What are the tax breaks available with […]

Renta 2021
18 April 2022

INCOME TAX CAMPAIGN 2021

The Renta (Income Taxes)2021 campaign has already started. As in all of them, there are some dates that should not be forgotten: – On April 6 begins the deadline to file the forms telematically, although the Tax Agency has re-enabled the option of filing by telephone from May 5. – The last day to file […]

descarga
28 January 2022

CANCELLATION OF THE FINE REGIME OF THE FORM 720

On 27 January 2022, the Court of Justice of the European Union (hereinafter CJEU) issues a judgment in the proceeding that the European Commission initiated against Spain in relation to tax form 72 – Declaration of assets abroad -, considering its penalty system to be disproportionate. The judgment completely annuls the penalty system on the […]