PERSONAL INCOME TAX (IRPF)
Study and researcher training grants
From 1 January 2018 the tax-exempt amounts of study and research grants are increased as follows:
(Section 2 of article 2 of the Personal Income Tax Regulations has been modified)
Study costs for staff training or re-training
From 1 January 2017, the cases not to be treated as remuneration in kind are extended to studies provided by institutions, companies or employers and financed directly or indirectly for the upgrading, training or re-training of staff, when this is required for the development of their activities or the nature of their jobs, including when these are actually rendered by specialised persons or entities.
After the modification, it shall be understood that the studies have been provided and indirectly financed by the employee when funded by other companies or entities that sell products requiring suitable staff training, provided the employer authorises this participation.
(Article 44 of the Personal Income Tax Regulations has been modified)
Exempt earnings on account of company canteen expenses
From 1 January 2018, the tax exempt daily allowance for canteen services rendered indirectly, i.e. meal vouchers or similar documents, cards or any form of electronic payment supplied to the employee for this purpose.
The daily tax exempt amount is increased from 9 to 11 euros per day.
(Section 2 of article 45 of the Personal Income Tax Regulations has been modified)
Family allowance for descendants
From 1 January 2017, for the purposes of the application of the family allowance for descendants, descendants shall include, in addition to persons under the tutelage or fostering of the taxpayer in the terms established in the civil code, those persons assigned their guardianship and custody by court order.
(Section 2 of article 53 has been added to the Personal Income Tax Regulations)
A new method for presenting requests for self-assessment corrections has been introduced, rectifying an error that could have affected taxpayers using the tax return form.
In the event that the Tax Agency is restricted to contrasting the documentation presented by the taxpayer against details and background information held in its power and agrees to rectify the self-assessment in accordance with the taxpayer's request, this procedure shall have the following specifications with respect to the general standards set forth for management procedures:
(Article 67 bis has been added to the Personal Income Tax Regulations)
As a result of the consideration of capital gains on transfers of subscription rights from 1 January 2017, the withholdings to be performed are regulated:
(Articles 75.1, 76.2, 78.3 and 99.3 of the Personal Income Tax Regulations have been modified)