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Tax
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 …
Problematic aspects of the distribution of dividends in corporations
The Capital Companies Law regulates the application of the result at the end of each year, establishing a series of …
Courtesy days for the AEAT not to send you notifications
Remember that during the summer vacations, as during the rest of the year, the Treasury may continue to issue notices …
Update mileage expenses to 0,26€.
The mileage allowance for those who use a vehicle for their work is updated to 0.26 euros per kilometer traveled. …
Tax incentives for leases for residential purposes
A series of new tax incentives applicable to personal income tax on residential property leases. Law 12/2023, of May 24, …
Non-monetary contributions in a limited liability company
The deed of incorporation or the deed of execution of the capital increase must describe the non-cash contributions with their …
Corporate income tax 2022
Corporate Income Tax (IS) and Non-Resident Income Tax (IRNR) return forms for the year 2022 are in force as from …
Quotation of trainees
Royal Decree-Law 2/2023 of March 16 on pension reform, effective as of October 1, 2023, has included in the Social …
