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2022 Income Tax Return Filing
The deadline for filing Income Tax Returns for the year 2022 began on April 11, 2023 and ends on June …
Which companies are obliged to audit their annual accounts?
The criteria that determine when a company incurs the obligation to audit are regulated in the Capital Companies Act, specifically …
Teleworking in the company: written agreement required
If your company is teleworking, it is MANDATORY to formalize a written agreement. Once the emergency situation by the COVID-19 …
The company must pay prescription glasses to employees who work with screens
The judgment of 22 December of the CJEU, case C-392/21, has ruled that the employer must bear the cost of …
Current situation: Remuneration of administrators in capital companies
According to the Capital Companies Act, the office of director is free of charge unless the articles of association establish …
Domestic employers: 3 charges in February
Most household employers, at the end of February 2023, received 3 different charges at their bank. The 3 charges would …
Interest on late payment of tax arrears is subject to and not exempt from personal income tax.
Changing its previous criterion, the Supreme Court has established as a doctrine that “late payment interest paid by the Tax …
Limit 2% of the rental price
Landlords will be able to raise their tenants’ rents by a maximum of 2% during 2023. Leases ending before 30 …
Personal Income Tax treatment: Regularization of self-employed contributions
The Directorate General of Taxes (DGT) in a consultation of 7 December 2022 has ruled on the treatment that the …
Gremicat will be closed on March 10
Friday 10 March our offices will be closed for maintenance of our IT equipment. We would like to inform you …
