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 [...]
New rule in Wealth Tax: Non-residents who own real estate in Spain through companies will be taxed.
On December 28, 2022, Law 38/2022 was approved, which modified Law 19/1991 on Wealth Tax, with the aim of making non-resident individuals in [...]
Tax agreement between Andorra and South Korea to eliminate double taxation
On Thursday, March 23, the delegations of the Principality of Andorra and South Korea finalized in person in the Principality the negotiations of the [...]
The Supreme Court modifies the treatment in Personal Income Tax (IRPF)of late-payment interest paid in refunds of undue income
The Supreme Court has recently ruled contrary to previous rulings, thus changing the treatment of late-payment interest paid in refunds of undue income [...]
Andorra: Law 5/2023 on measures for the reform of direct taxation and other tax and customs regulations
On February 8, Law 5/2023 was published in the Official Gazette of the Principality of Andorra (BOPA), on measures for the reform of direct [...]
Audits on fiscal residency in Andorra
Taking into account the accumulated experience that we have managing residence matters, our experts in Andorra know that obtaining residence in Andorra is [...]