18
Jan
2023
If your customer is declared bankrupt, you must carry out the VAT recovery procedures within three months of the publication of this circumstance in the Official State Gazette (BOE). If the […]
04
Order HFP/1172/2022, dated November 29, was published in the Official State Gazette of December 1, 2022, which develops for 2023 the objective assessment method for Personal Income Tax and the special simplified […]
28
Dec
2022
The tax authorities have adopted the Supreme Court criterion and have recognized that interest on late payment accompanying undue income is not taxable. The Treasury required that such interest be declared […]
21
It is common for companies to be surprised to find that they have not accounted for expenses in fiscal years that have already been closed and to wonder what to do with […]
30
Nov
The days on which the activity has been closed shall not be taken into account for the calculation of the modules, without the days of holidays and weekly rest being considered as […]
16
The Directorate General of Taxes (DGT) reminds that the imputation of earned income must be carried out in the tax period in which it is due. The higher remuneration resulting from […]
07
Today, November 7th 2022 is the end of the second deadline for payment of the annual income tax return for 2021 (Form 102). It is important to be aware of the […]
26
Oct
The question that arises is that of distinguishing between what a mere offer of contract and a pre-contract is, and the Galician Supreme Court explains the difference between pre-contract and offer of […]
19
The Supreme Court confirms that companies’ financial expenses are deductible in corporate income tax (IS) The Court establishes that these amounts, such as interest on loans, are deductible expenses as long […]
14
Sep
The services provided by an “Influencer” consisting of uploading videos or photographs to a platform are qualified as advertising, and as such, are affected by the effective use rule. Faced with the […]
