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Directors’ liability: bankruptcy or dissolution
We would like to inform you that it is essential to differentiate between the declaration of bankruptcy and the cause …
Personal income tax/VAT modules for the year 2023
Order HFP/1172/2022, dated November 29, was published in the Official State Gazette of December 1, 2022, which develops for 2023 …
Interest on late payment is not taxed on refunds of undue income
The tax authorities have adopted the Supreme Court criterion and have recognized that interest on late payment accompanying undue income …
How are prior years’ expenses accounted for?
It is common for companies to be surprised to find that they have not accounted for expenses in fiscal years …
Transfer of the use of vehicles to employees for their private use
Tax authorities launch an information campaign on the transfer of vehicles to employees for their private use The letters are …
Work holidays calendar Catalonia 2023
The year 2023 includes 13 Catalan public holidays, to which each municipality adds two local holidays. We name the …
New tax planned for January 1, 2023: Intergenerational Equity Mechanism
The Social Security Reserve Fund is reactivated to finance the system through the contributions of part of the contributions of …
IRPF “modules” in periods when the activity is at a standstill
TThe days on which the activity has been closed shall not be taken into account for the calculation of the …
The problem of relapses in temporary incapacity processes
There are occasions when a worker who has been discharged from temporary incapacity (TI) has to apply for sick leave …
Arrears due to CPI variation: when are they imputed to Personal Income Tax?
The Directorate General of Taxes (DGT) reminds that the imputation of earned income must be carried out in the tax …
