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Tax
IRPF “modules” in periods when the activity is at a standstill
TThe days on which the activity has been closed shall not be taken into account for the calculation of the …
Arrears due to CPI variation: when are they imputed to Personal Income Tax?
The Directorate General of Taxes (DGT) reminds that the imputation of earned income must be carried out in the tax …
Payment of the second instalment of income tax return 2021
Today, November 7th 2022 is the end of the second deadline for payment of the annual income tax return for …
Differences between a job offer and a pre-employment contract
The question that arises is that of distinguishing between what a mere offer of contract and a pre-contract is, and …
Companies will be able to deduct their financial expenses
The Supreme Court confirms that companies’ financial expenses are deductible in corporate income tax (IS) The Court establishes that …
Does the pro-rata payment of extra pay prohibited in the collective labor agreement release the employer?
Acceptance by the employee of the monthly proration of the extraordinary payments, despite the express prohibition contained in the collective …
VAT tax regime for services rendered by an “influencer”
The services provided by an “Influencer” consisting of uploading videos or photographs to a platform are qualified as advertising, and …
Aplazamiento Impuestos: 1er. Trimestre 2021
Medidas recogidas en el Real Decreto-ley 5/2021, de 12 de marzo, de medidas extraordinarias de apoyo a la solvencia empresarial …
