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 [...]
New regulations for packaging and packaging waste: reminder of registration and information deadlines
Last December, the Spanish Council of Ministers approved Royal Decree 1055/2022, dated December 27, on packaging and packaging waste (hereinafter referred to as the [...]
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 [...]