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Tax
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 …
How to recover VAT in case of insolvency proceedings?
If your customer is declared bankrupt, you must carry out the VAT recovery procedures within three months of the publication …
Personal income tax/VAT modules for the year 2023
Order HFP/1172/2022, dated November 29, was published in the Official State Gazette of December 1, 2022, which develops for 2023 …
Interest on late payment is not taxed on refunds of undue income
The tax authorities have adopted the Supreme Court criterion and have recognized that interest on late payment accompanying undue income …
How are prior years’ expenses accounted for?
It is common for companies to be surprised to find that they have not accounted for expenses in fiscal years …
Transfer of the use of vehicles to employees for their private use
Tax authorities launch an information campaign on the transfer of vehicles to employees for their private use The letters are …
