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Tax
Liability before the Tax Authorities and Social Security in a business transfer
If you are considering acquiring a business through a business transfer, it is crucial to take preventive measures to avoid …
Corporate Income Tax Presentation 2023
Order HAC/495/2024, dated May 27, 2024, has been published in the Official State Gazette of May 27, 2024, and in …
The keys to acquired rights or more beneficial conditions in the workplace.
These rights, also known as more beneficial conditions, ensure that the working conditions once granted cannot be unilaterally modified to …
Expiry of the right to deduct VAT
In the recent resolution of the Central Economic-Administrative Court (TEAC), number 1744/2022 dated March 18, 2024, a crucial clarification has …
Last day to file the 2023 Income Tax Return
In a few days the period for filing the Income and Wealth Tax for the year 2023 will end. In …
How do workers’ wage garnishments look in 2024?
Si su empresa recibe una diligencia de Hacienda embargando el salario de algún empleado, recuerde que sólo una parte puede …
Residence in Spanish territory for personal income tax purposes
The Personal Income Tax regulations establish a series of criteria to determine the tax residence of individuals, considering aspects such …
2023 Income Tax Return Filing
The deadline for filing Income Tax Returns for the year 2023 began on April 3, 2024 and ends on July …
Assignment of use of vehicle to employee
The Supreme Court determines that the transfer of the use of a vehicle to an employee for no consideration is …
2023 Income Tax Campaign
The Tax Agency AEAT has opened the 2023 Income Tax campaign, starting on April 3, 2024, with the beginning of …
