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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 "Royal Decree"), which includes measures aimed to achieve the prevention of packaging waste, focusing on reducing [...]
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 amounts exempt from taxation for accommodation and subsistence expenses. The recently approved regulatory modification involves an [...]
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. Law 7/2012 introduced additional provisions in the General Tax Law, establishing a strict penalty regime for [...]