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Tax
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 …
Exemption limit for providing collateral in deferment
The tax authorities raise the limit exempt from the obligation to provide a guarantee in requests for deferment or installment …
2022 Income Tax Return Filing
The deadline for filing Income Tax Returns for the year 2022 began on April 11, 2023 and ends on June …
Current situation: Remuneration of administrators in capital companies
According to the Capital Companies Act, the office of director is free of charge unless the articles of association establish …
