Spanish Tax Advisory: The Government publishes the Financial Transactions Tax Law

The Government will launch the application of this tax to certain services on January 16th, 2021

From B Law & Tax we analyse the measures included in the new Financial Transactions Tax Law of October 15.

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Spanish Tax Advisory: The Government publishes the Law on the Tax on Certain Digital Services

The Draft Bill of TCDS will come into force after its publication in the Official State Gazette

From B Law & Tax we analyze the measures included in the new Law of the Tax on Certain Digital Services, of October 15th .

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Asesoría Fiscal España: El TEAC se pronuncia sobre la no deducibilidad en el Impuesto de Sociedades de los pagos a administradores

Non- deductibility of the payments of the directors when they are stated in the Statutes as free

Desde B Law & Tax analizamos la sentencia del Tribunal Económico-Administrativo Central sobre la no deducibilidad en el Impuesto de Sociedades de los pagos a los administradores cuando los cargos constan en los estatutos como gratuitos.

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Asesoría Fiscal España: El Gobierno pone en marcha la Ley del Impuesto sobre Servicios Digitales

The Draft Bill of TCDS will come into force after its publication in the Official State Gazette

Desde B Law & Tax informamos sobre la puesta en marcha de la Ley del Impuesto sobre Determinados Servicios Digitales que entrará en vigor tras la aprobación de su Proyecto de Ley por el Congreso de los Diputados.

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Asesoría Tributaria España: La opción extraordinaria de los pagos fraccionados en el Impuesto sobre Sociedades

El Gobierno ha decidido modificar el cálculo del pago fraccionado en el IS debido al COVID-19

Desde B Law & Tax analizamos las principales claves a tener en cuenta por aquellas empresas que opten por el cambio en la modalidad de pagos fraccionados del Impuesto sobre Sociedades.

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Spanish Tax Advisory: The CEAC pronounces on the non-deductibility in the Corporate Tax of the payment to the directors

Non- deductibility of the payments of the directors when they are stated in the Statutes as free

From B Law & Tax we analyze the ruling of the Central Economic-Administrative Court on the non-deductibility in the Corporate Tax of the payments to the administrators when the charges are stated in the statutes as free.

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Tax Advisory Spain: Government implements the Digital Services Tax Law

The Draft Bill of TCDS will come into force after its publication in the Official State Gazette

From B Law & Tax we inform about the implementation of the Law of Tax on Certain Digital Services that will come into force after the approval of its Bill by the Congress of Deputies.

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Spanish Tax Lawyer: The extraordinary option of Fractional Payments in the Corporate Income Tax

El Gobierno ha decidido modificar el cálculo del pago fraccionado en el IS debido al COVID-19

From B Law & Tax we analyse the main keys to be considered by those companies that opt for the change in the mode of payment of corporate tax instalments.

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Spain Tax Advisory: How is the fractioned payment of the Corporate Income Tax calculated?

El Gobierno ha decidido modificar el cálculo del pago fraccionado en el IS debido al COVID-19

From B Law & Tax we analyse the changes introduced in the calculation of the payment in instalments in the Corporate Tax in view of the great economic and social impact of the COVID-19 in Spain.

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Spanish Tax Advisory: The Supreme Court cancels the obligation to present Form 179

La sentencia del TS anula el artículo del RGI para la declaración de cesión de viviendas con fines turísticos

From B Law & Tax we analyze the last sentence of the Supreme Court that annuls the obligation to present the model 179 and exempts from effects the art. 54 of the General Regulation of the actions and procedures of management and tributary inspection by which the declaration of cession of houses with tourist aims […]

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