Archivo de la etiqueta: Fractional payments

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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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 TC rules on fractional payments of Corporation Tax

Asesoramiento fiscal: El Tribunal declara como inconstitucional los pagos fraccionados de este tributo

From B Law & Tax we analyze the ruling of the Constitutional Court that declares the Royal Decree-law regarding fractional payments of Corporation Tax as unconstitutional.

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Tax advisory Spain: The Constitutional Court rules on the fractional payments of the CT

El TC declara como inconstitucional el asesoramiento fiscal de los pagos fraccionados de este tributo

From B Law & Tax we analyze the ruling of the Constitutional Court on the regularization of fractional payments of Corporation Tax when it is declared unconstitutional by this body.

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