Allowances for Travel, Subsistence, and Accommodation Expenses related to Business Trips
In this post, we address recent modifications in the fiscal realm that affect compensations for travel expenses, and we provide a summary of the [...]
The Tax Administration accepts the full nullity of penalties for Model 720
Since its implementation in 2013, form 720 has been a subject of controversy due to the obligation to declare assets and rights abroad. [...]
TRANSFER PRICING: Benefits of documenting related transfer pricing operations
If your company is part of a group of companies, is a subsidiary or branch of a multinational, or you are a partner in [...]
Resolution of the TEAC on the exemption of the donation of shares in a family-owned company
Due to its relevance, we want to announce the recent Resolution of the Central Economic-Administrative Tribunal (TEAC) that analyzes the application of article 33.3 [...]
Tax modifications in housing rentals
On May 24th, the Law 12/2023 for the right to housing was enacted. This law introduces changes in the tax benefits regime of [...]
Cryptocurrencies: Non-compliance in the taxation of gains carries penalties of 150%.
Individuals who have obtained benefits through cryptocurrency investments and do not declare them in their income tax return could face penalties of up to [...]
The Supreme Court confirms the deductibility of IRPF debt in the Wealth Tax
The Supreme Court confirms the deductibility of IRPF debt as long as it exists on the date of the Wealth Tax accrual. In its [...]
Changes in the declaration of cryptocurrencies for the Income of 2023: What are the 1800 boxes and what are the novelties?
The tax return campaign for the year 2022 (IRPF) has started since April 11th. On April 5th, the BOE published Royal Decree 249/2023, which [...]
Personal income tax deduction for extended pension plans for the self-employed in 2023
At this time when we are starting the income tax campaign for the year 2022, at addwill we consider it important to remind [...]
The guarantee-free limit for deferments or installment payments of tax debts is raised
On March 31, 2023, the HFP/311/2023 Order was released, which increases the guarantee-free limit for requests to postpone or make installment payments on [...]