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Category Archives: Fiscal

Gremicat > Fiscal

18

Jan

2023

How to recover VAT in case of insolvency proceedings?

How to recover VAT in case of insolvency proceedings?

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 […]

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04

Jan

2023

Personal income tax/VAT modules for the year 2023

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 the objective assessment method for Personal Income Tax and the special simplified […]

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28

Dec

2022

Interest on late payment is not taxed on refunds of undue income

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 is not taxable.   The Treasury required that such interest be declared […]

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21

Dec

2022

How are prior years’ expenses accounted for?

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 that have already been closed and to wonder what to do with […]

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30

Nov

2022

IRPF “modules” in periods when the activity is at a standstill

IRPF "modules" in periods when the activity is at a standstill

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 […]

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16

Nov

2022

Arrears due to CPI variation: when are they imputed to Personal Income Tax?

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 period in which it is due.   The higher remuneration resulting from […]

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07

Nov

2022

Payment of the second instalment of income tax return 2021

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 […]

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26

Oct

2022

Differences between a job offer and a pre-employment contract

Differences between a job offer and a pre-employment contract

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 […]

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19

Oct

2022

Companies will be able to deduct their financial expenses

Companies will be able to deduct their financial expenses

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 […]

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14

Sep

2022

VAT tax regime for services rendered by an “influencer”

VAT tax regime for services rendered by an “influencer”

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 […]

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