Archivo de la etiqueta: Directorate General for Taxation

Tax Advisory Spain: The DGT decides on compensation for voluntary termination of employment

Las claves para el asesoramiento fiscal de las indemnizaciones por extinción laboral aplicables al IRPF

From B Law & Tax we analyze the Binding Consultation issued by the DGT on the correct application of the compensations for voluntary termination of the labor relationship in the IRPF.

Leer más

Expatriate Tax Advice: The DGT gives its opinion on the effects of tax residence during the state of alert

El asesoramiento de la residencia fiscal para expatriados se determina a través de la Ley del IRPF vigente en España

From B Law & Tax we analyze the Binding Consultation of the Directorate General of Taxes on the effects of the alarm state in the calculation of the income of a person with tax residence in Spain.

Leer más

Tax Advisory Spain: The DGT gives its opinion on the application of VAT in an electronic service

El asesoramiento fiscal de las publicaciones de ámbito electrónico se tributa en el IVA a un 4%

From B Law & Tax we analyze the Binding Consultation of the Directorate General of Taxes on the application of Value Added Tax in electronic services.

Leer más

Tax Advisory Spain: DGT pronounces on the work performance during the COVID-19 crisis

El asesoramiento fiscal de los rendimientos de trabajo durante el confinamiento podría verse afectados por el COVID-19

From B Law & Tax we analyze the Binding Consultation issued by the Directorate General of Taxes on the income received from the transfer of a vehicle during the state of alarm by COVID-19.

Leer más

Tax Advisory Spain: DGT pronounces itself on time limits for electronic notifications

La AEAT aclara que el asesoramiento fiscal habilitado para las notificaciones electrónicas no ha sido suspendido durante el estado de alarma

From B Law & Tax we analyze the Binding Consultation of the DGT where we analyze whether the deadlines for collection or rejection of notifications of electronic address enabled by the AEAT were suspended or not by the state of alarm.

Leer más