Close
Get in touch
- Avinguda del Portal de l'Àngel, 42, Àtic A, 08002 Barcelona
- 934 12 02 32
Tax
Capital reduction with return of contributions to members
For the amounts received, the partner who leaves the company must pay 1% ITP in the form of corporate transactions. …
Personal income tax withholdings are adjusted to the increase in the minimum interprofessional salary.
Because of the increase in the amount of the minimum interprofessional wage (SMI) to 15,876€ per year, Royal Decree 142/2024, …
Declarations of assets and rights abroad and cryptocurrencies
April 1 is the deadline for filing the declarations, models 720 and 721, in which information is provided on assets and rights held abroad, as well as cryptocurrencies also located abroad.
Seizure of bank accounts with several holders: What can we do?
The seizure of bank accounts is something common, when there is a debt that is not paid, and the creditor …
Choosing the option to pay corporate income tax in installments
If your company’s turnover in 2023 did not exceed six million euros and your fiscal year coincides with the calendar …
How tax residency days are calculated?
The Tax Agency (AEAT) considers an individual to be a tax resident in Spain when during a calendar year he/she …
Tax Authorities limited access to electronic devices during inspections
In a recent ruling of September 29 of the Supreme Court, it is established as a doctrine that the Treasury …
In which fiscal year should a capital reduction be accounted for?
The year in which the capital reduction must be recorded is the year in which it is resolved by the …
Worker working abroad is not taxable in Spain
This resolution of the TEAC provides clarity on the tax situation of workers who carry out their work abroad and …
Concept of permanence for determining tax residency
In a recent resolution (TEAC 25-4-23), it is established that the concept of stay for more than 183 days during …
