Modification of the tax base in the ITPAJD and the ISD
The past 1 January 2022 The section of the Law came into force 11/2021 of the 9 July, of measures aimed at preventing tax fraud, that modifies the tax base in the tax on property transfers and documented legal acts (SNAP) and inheritance and gift tax (ISD). This new regulation, […]
IVA: INCOPERABLE CREDIT REQUIREMENTS FOR THE MODIFICATION OF THE CONTRIBUTIONS
The law 37/1992 of the Value Added Tax in your article 80.4, establishes a series of requirements for the modification of the tax base in the case of credits totally or partially uncollectibles. A loan is considered totally or partially inco -re -, when; Que haya transcurrido un año desde el devengo del impuesto sin que […]
Interposition of societies by natural persons
Uno de los fines perseguidos por la Agencia Tributaria es el control de las obligaciones tributarias mediante la correcta aplicación de las normas. In the case of the filing of companies by natural persons, The objective of the Tax Agency is to guarantee the regularization of instrumental companies; that is to say, aquellas que han sido constituidas para […]
Fiscal deductions and bonuses for Corporation Tax
Incentivos fiscales del impuesto sobre sociedades La Ley 27/2014, of 17 November, of the Corporation Tax, It establishes a series of bonuses and deductions to encourage the realization of certain activities. It highlights the elimination of certain incentives considered unnecessary, It enhances other existing ones and introduces two new ones related to net assets. Next, se […]
Taxation of Professional Partners to Society in IRPF and VAT
Sometimes, Doubts arise about how the remuneration of professional societies should be. In this sense, We will focus on two main taxes, IRPF and VAT. IRPF Si el cargo de administrador es remunerado, la Ley del Impuesto establece claramente que en todo caso tendrán la consideración de rendimientos del trabajo las retribuciones […]
Employee salary record, mandatory in all companies
from the past 14 April, All companies will be required to have a record of their employees' salaries., which includes its management positions. This measure, derivada de la entrada en vigor del Real Decreto 902/2020 of 13 October of equal pay between men and women, pretende impulsar la transparencia […]
Apply for a Temporary Disability benefit
What is the financial benefit for Temporary Disability?? The financial benefit for temporary disability (IT) is intended to cover the lack of income of a worker who is temporarily unable to work due to an illness or accident. This benefit is included in the protective action established in the General Social Security Regime, So […]
Mortgage expense claim
According to the ruling of 16 July of 2020 issued by the Court of Justice of the European Union (TWENTY), en caso de nulidad de la cláusula que impone al consumidor el pago de la totalidad de los gastos de constitución y cancelación de la hipoteca, deben devolvérsele al consumidor aquellos gastos que pagó con […]
Everything you need to know about the Teleworking Regulatory Law
Teleworking has emerged as a key labor modality in today's world, driven by technological advances and accelerated by Covid-19 pandemic. This work model, which allows employees to perform their functions from remote locations, ofrece una flexibilidad sin precedentes y ha demostrado ser esencial para la continuidad del negocio […]
Social Security will apply the flat rate to the self-employed of companies
Business workers who are partners in mercantile companies, The so -called corporate self -employed, They already have the right to benefit from the one known as flat rate, So far only reserved for those autonomous who were discharged as natural persons. What supposes the reduction of the quota of the self -employed? The flat rate, fue […]