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Tax
Delivery of free or discounted products to employees
When a company gives products free of charge or with special discounts to its employees, the question arises as to whether this constitutes remuneration in kind for personal income tax purposes.
Rescinding pre-2015 pension plans
Since January 1, 2025, pension plans older than 10 years can be withdrawn without the need to justify special situations such as retirement, disability or long-term unemployment.
Accrual of expenses and year-end accounting adjustments for income tax purposes
The deferral of part of the price in the sale and purchase of companies is a common practice, but it may entail risks if adequate guarantees are not established.
Selling a business: Keys to negotiating and collecting the deferred price
The deferral of part of the price in the sale and purchase of companies is a common practice, but it may entail risks if adequate guarantees are not established.
As of 2025, contributions to pension plans that are at least 10 years old can be redeemed.
With the 2014 reform of pension plans by Royal Decree 62/2018, as of 2025 it will be possible to redeem a pension plan without having to wait for a special event such as retirement, disability or long-term unemployment.
How to adapt the corporate purpose of your company to new activities
If your company needs to expand its corporate purpose, you may need to make changes to your bylaws. Below, we …
Second installment Renta 2023: Payment November 5
We remind you that, if you have opted to split the payment of the IRPF 2023 in two installments, next …
Vehicles provided to employees at no cost
The Directorate General of Taxes (DGT) has resolved a query in which it analyzes whether the transfer of these vehicles …
VAT on basic foodstuffs as from October 1, 2024
Last June 27, the Official State Gazette (BOE) published the transitional changes in the VAT rates applicable to certain essential …
When do tax debts expire?
The four-year period of limitation of the tax authorities’ right to determine the tax liability by means of a tax …
