Important: Legal Updates on Electronic Invoicing
We share with you a relevant legislative update that impacts the fiscal and accounting management of companies or professional activities. The Royal Decree [...]
Possible change in criteria in the taxation of the transmission of renewable energy businesses
Recently, the Resolution corresponding to Tax Consultation V2200-23 from the General Directorate of Taxes (DGT) has been published. In this consultation, the application of [...]
Grievance of unconstitutionality of the Wealth Tax
Possibility of contesting and requesting the refund of amounts paid under the Wealth Tax In April 2021, the Constitutional Court admitted for processing [...]
Optimize your taxes: Discover how turnover impacts your tax obligations
The Net Amount of Turnover (NAT) and the Volume of Operations of a taxpayer can have certain implications on their tax and accounting/mercantile [...]
VAT: What to consider before the end of the year
From November 1, 2023, to January 31, 2024, various deadlines are open for making certain choices and waivers related to VAT with the [...]
The Supreme Court confirms the treatment in the Personal Income Tax (IRPF) of compensation for administrators and top executives: exemption and a 30% reduction GalleryThe Supreme Court confirms the treatment in the Personal Income Tax (IRPF) of compensation for administrators and top executives: exemption and a 30% reduction
The Supreme Court confirms the treatment in the Personal Income Tax (IRPF) of compensation for administrators and top executives: exemption and a 30% reduction
Recently, the Supreme Court's judgment of July 25, 2023, appeal 2334/2021, has been published, establishing a favorable criterion for taxpayers regarding the tax [...]
Law “Crea y Crece”: The obligation of electronic invoicing between companies in Spain getting closer
Recently, the Ministry of Economic Affairs and Digital Transformation published the draft technical regulation that extends the obligation to issue electronic invoices to all [...]
New AEAT Criteria on VAT for Vehicle Assignment to Employees
Below, we share with you the latest considerations of the State Tax Agency (AEAT) regarding the assignment of mixed-use vehicles to employees. We [...]
New criteria to be considered an emerging company and apply the Impatriates Regime (Beckham Law)
Are you a non-resident in Spain and considering establishing a new startup in Spain to take advantage of its tax benefits? Do you [...]
Supreme Court judgement: Remunerations of administrators in the Corporate are not considered gratuities nor does the theory of linkage apply
The Supreme Court has dealt a significant blow to the arguments put forth by the review bodies of the Tax Administration had been advocating [...]