RETA contributions paid by partnerships (communities of goods): deductibility in IRPF and Corporate Income Tax (IS)
The partnership structure (community of goods) is commonly used by groups of individuals who join forces to carry out an economic activity. When the partners (community) are registered under the Special Regime for Self-Employed Workers (Initial), a question arises regarding the deductibility of RETA contributions paid by the partnership in the Personal Income Tax (IRPF).Below, […]
Incompatibilities between objective estimation and direct estimate in IRPF and VAT
The Personal Income Tax (IRPF) and the Value Added Tax (IVA) They are two fundamental taxes in the field of economic activities. In the IRPF the methods of determining the performance of economic activities, According to the activity developed, They can be direct estimation or objective estimation (both incompatible […]
Is it necessary to issue a sporadic service invoice and low amount?
The issuance of an invoice for the provision of a sporadic and small-quantity service can raise doubts as to whether it is necessary to register in the census of Business Owners and Tax Professionals.. In Spain, To determine if an operation is subject to value added tax (IVA) it is necessary […]
Municipal surplus value: assumptions in which the tax is not accrued
(Updated the 7 September of 2023) What is municipal surplus value? The municipal capital gain is a tax that taxes the increase in value that an urban property experiences from the time it is acquired until it is transferred., and occurs as a consequence of the transfer of property or the constitution of real rights over […]
How to postpone or divide tax payments? Requirements and conditions.
Tax post and defaults are mechanisms used by taxpayers to deal with their payments within a broader period or in more manageable installments. The taxpayer may request postponement or payment fractionation of the debts that are in a voluntary or executive period, in the terms established by regulation […]
Rectification of autoliquidations
As a general rule, When a taxpayer considers that there has been damage to their legitimate interests, that is to say, that an amount to enter lower than that of the previous self -assessment or an amount to be returned or compensated superior to the previously liquidated is entered, rectification can be requested through appeal or request for […]
Limits to compensation of negative tax bases in the Corporation Tax
The Corporation Tax Law allows to compensate, With the positive income of the following tax periods, The negative tax bases that have been subject to liquidation or self -assessment. Besides, Unlimited compensation is allowed over time. Yes indeed, With a quantitative regulation. What are the limits and regulations for compensation […]
Taxation of influencers
As in every profession, There are certain rights and obligations that govern it, And tax obligations are no exception. If you are an influencer and you are not declaring your income you must take into account that, If this activity generates income continuously, You must declare for them. In this article we tell you about the taxes that […]
Taxation of profits generated by cryptocurrencies
The cryptocurrency market is more active than ever. According to the global statista Consumer Survey, he 10 % of the Spanish population already uses or has cryptocurrencies. With the rise of virtual currencies, the need to regulate taxpayers' obligations arises with respect to the different taxes accrued for their sale (Las […]
Is there prescription period to execute resolutions of the economic-administrative courts
Resolution (TEAC, of 15-07-2019, RG 2147/2016) In this article we comment on a case related to the limitation period of the right to request the execution of resolutions issued by the Economic-Administrative Courts.. In particular, Versa on an estimated resolution of the Catalonia tear of 14 December of 2006 on VAT and subsidies that never […]