The “Startups” Law Proposal and its tax implications
On December 27, 2021, the Draft Law for the promotion of the ecosystem of emerging companies was published in the BOCG. With this Bill, [...]
Form 720 contrary to EU Law
We share a press release issued by the Court of Justice of the European Union in relation to an important Judgment regarding Form 720 [...]
Modifications in the Tax on Economic Activities for 2022
The companies that are part of a group of companies and, until 2021, have been able to benefit from the criterion established by the [...]
VAT: Obligations to take into account before the end of the year
El próximo 31 de diciembre finaliza el plazo para realizar unas solicitudes a efectos del IVA a la Agencia Tributaria para que sean efectivas [...]
Treasury on the lookout for the 7P exemption
Article 7p of the law on the tax on the personal income tax (IRPF) allows the exemption of income from work obtained abroad, with [...]
Exemption in Personal Income Tax on works carried out abroad
Globalization makes the internationalization of companies and their workers increasingly recurrent. The trips of these employees can benefit from the exemption on income from [...]
Transfer Pricing: advantages of documenting related operations
Is your company part of a group of companies? Are you a subsidiary or branch of a multinational? Are you a member of a [...]
How to manage the exemption in Personal Income Tax for work carried out abroad through an innovative software
Does your company send its workers to work occasionally or with a certain frequency abroad? Are you aware that your Income Tax can be [...]
New IRPF deduction for works to improve efficiency in housing – Royal Decree-Law 19/2021
In order to promote energy efficiency in homes, temporary deductions have been introduced in article 1 of Royal Decree-Law 19/2021, of October 5: “urgent [...]
Deductible amortization regarding property leased for IRPF purposes when they were acquired by inheritance or donation
The Supreme Court in a judgment of September 15, 2021, has resolved that to calculate the deductible amortization of leased properties for personal income [...]