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; That one year has passed since the accrual of the tax without […]
Interposition of societies by natural persons
One of the purposes pursued by the Tax Agency is the control of tax obligations through the correct application of the rules.. 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, those that have been established for […]
Fiscal deductions and bonuses for Corporation Tax
Fiscal incentives for corporate tax The Law 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, with […]
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 If the administrator position is paid, The Tax Law clearly establishes that in all cases the remuneration will be considered income from work. […]
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, derived from the entry into force of the Royal Decree 902/2020 of 13 October of equal pay between men and women, aims to promote transparency […]
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), in case of nullity of the clause that requires the consumer to pay all the costs of establishing and canceling the mortgage, The consumer must be reimbursed for those expenses he paid with […]
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, offers unprecedented flexibility and has proven essential for business continuity […]
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, was […]