Archivo de la etiqueta: Corporate Tax

Spain Tax Advisor: Gipuzkoa makes progress in the fight against fraud by implementing the TicketBAI system

From B Law & Tax we analyze the new system of Gipuzkoa to better fight against tax fraud.

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Tax Advisory Spain: How is the annual taxation of companies in the Corporate Tax?

The consolidated annual accounts show how large entities pay a rate in Corporate Tax much less than the one paid by small

From B Law & Tax we analyze the annual contribution made by Spanish companies in the rate of corporate tax for the year 2018.

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Spanish Tax Advisory: Alava introduces new fiscal measures to tackle the economic crisis

The measures are very similar to the one recently introduced in Biscay by Regulatory Foral Decree 10/2020 of 6 October

From B Law & Tax we analyze the new tax emergency measures introduced in Alava to address the economic and social impact of the COVID-19.

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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: The problem of the deductibility of the expense in the Corporate Tax

Tax advisory: the remuneration of the directors is a non-deductible expense in the Corporate income tax because it is considered a gratuity

From B Law & Tax we analyse the existing problem in the deductibility of the expense related to the remuneration of the administrators and applicable in the Corporate Tax.

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Tax Advisory: The keys on payments on account applicable to corporate income tax

Entidades y pagos a cuenta en el IS

From B Law & Tax we analyze the options that companies will have this 2020 to calculate their fractional accounts.

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Tax Advisory Spain: The keys to apply the Corporate Tax in newly created entities

Tax advisory: The reduced tax rate in the CT for newly created entities

From B Law & Tax we inform about the possibility of applying the reduced tax rate of 15% in the Corporate Tax for newly created entities.

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Tax Advisory Spain: The TEAC pronounces on the deduction of directors’ remuneration

Los administradores y la tributación de sus retribuciones en el Impuesto sobre Sociedades

From B Law & Tax we analyze the ruling of the TEAC on the deductibility in the Corporate Tax of the remunerations contributed by a company to its administrators for their mercantile work.

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Tax Advisory Spain: The effects of the COVID-19 in the presentation of the Corporate Tax

Las claves de asesoramiento fiscal para las entidades que deban presentar dos veces el Impuesto sobre Sociedades

From B Law & Tax we analyze the keys for companies to make the double presentation of the Corporate Tax because of the great fiscal impact of COVID-19 in Spain.

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Tax Advisory Spain: The keys to deduction of withholding of rental income earned

El TEAC se ha pronunciado sobre el esta deducción en el ámbito del Impuesto sobre Sociedades

From B Law & Tax we analyze the main keys to be taken into account in order to understand the interpretation of the TEAC on the deduction of withholdings of rental income earned in the field of corporate tax.

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