Post by account_disabled on Mar 7, 2024 9:15:01 GMT
Published February 25, 2021 | Updated March 24, 2023 | 0 Comments The treatment in personal income tax of certain measures adopted within the framework of the declaration of the state of alarm to alleviate the effects of the COVID-19 pandemic is contemplated. Index What is the scope of application of the affected measures? The reduction in rental prices due to COVID-19 and the determination of income in personal income tax.
How is the net return on real estate capital for the year Asia Mobile Number List determined when there are reductions in rent due to the COVID-19 situation? What happens in cases in which the deferral of the payment of rent has been agreed? If you want to know moreā¦ What is the scope of application of the affected measures? As a consequence of the situations that have arisen after the COVID-19 pandemic and the declaration of the state of alarm, situations arise in which questions arise in relation to their treatment in personal income tax . In the present case, we study two assumptions that have been clarified by the General Directorate of Taxes (DGT).
They address the following issues arising as a result of the COVID-19 pandemic, which have occurred frequently during the past year: What is the treatment of reductions in the rental price of properties whose rental is not carried out as an economic activity? And in the case of deferral of payment of the agreed rents? The reduction in rental prices due to COVID-19 and the determination of income in personal income tax.
This is the case of rental of real estate, the transfer of which is not carried out through an economic activity. As a consequence of the economic situation derived from the COVID-19 pandemic , the landlord proceeds to reduce the rental price (including a total reduction on the agreed rental price). How is the net return on real estate capital for the year determined when there are reductions in rent due to the COVID-19 situation? To calculate the net return on real estate capital, it must be taken into account that changes in the amount set as the rental price (whatever the amount of the reduction) will determine that the full return on real estate capital corresponding to the periods to which affected will be the one corresponding to the new amounts agreed by the parties.
How is the net return on real estate capital for the year Asia Mobile Number List determined when there are reductions in rent due to the COVID-19 situation? What happens in cases in which the deferral of the payment of rent has been agreed? If you want to know moreā¦ What is the scope of application of the affected measures? As a consequence of the situations that have arisen after the COVID-19 pandemic and the declaration of the state of alarm, situations arise in which questions arise in relation to their treatment in personal income tax . In the present case, we study two assumptions that have been clarified by the General Directorate of Taxes (DGT).
They address the following issues arising as a result of the COVID-19 pandemic, which have occurred frequently during the past year: What is the treatment of reductions in the rental price of properties whose rental is not carried out as an economic activity? And in the case of deferral of payment of the agreed rents? The reduction in rental prices due to COVID-19 and the determination of income in personal income tax.
This is the case of rental of real estate, the transfer of which is not carried out through an economic activity. As a consequence of the economic situation derived from the COVID-19 pandemic , the landlord proceeds to reduce the rental price (including a total reduction on the agreed rental price). How is the net return on real estate capital for the year determined when there are reductions in rent due to the COVID-19 situation? To calculate the net return on real estate capital, it must be taken into account that changes in the amount set as the rental price (whatever the amount of the reduction) will determine that the full return on real estate capital corresponding to the periods to which affected will be the one corresponding to the new amounts agreed by the parties.