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Tax
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 …
Domestic employers: 3 charges in February
Most household employers, at the end of February 2023, received 3 different charges at their bank. The 3 charges would …
Interest on late payment of tax arrears is subject to and not exempt from personal income tax.
Changing its previous criterion, the Supreme Court has established as a doctrine that “late payment interest paid by the Tax …
Limit 2% of the rental price
Landlords will be able to raise their tenants’ rents by a maximum of 2% during 2023. Leases ending before 30 …
Personal Income Tax treatment: Regularization of self-employed contributions
The Directorate General of Taxes (DGT) in a consultation of 7 December 2022 has ruled on the treatment that the …
The legal obligation of companies to have harassment protocols in place
As of July 14, 2022, all companies with employees must have and implement internal harassment protocols to detect, prevent and …
