Archivo de la etiqueta: General Directorate of Taxes

International Tax Spain Advisors: Deduction applicable for extended families in the Personal Income Tax

B Law & Tax reminds you that in order to access the Personal Income Tax deduction applicable for a large family, you must have the title in force.

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International Tax Spain Advisor: General Directorate of Taxes clarifies the taxation of the extraordinary payments not paid as a result of ERTE

From B Law & Tax, we inform you about the taxation of the extraordinary payments not paid, as a result of the ERTE.

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International Tax Spain Advisor: Andalusia’s Court of Justice extends regarding parents shred custody over their children

From B Law & Tax we inform you about the new sentence of the Andalusian Supreme Court about the deductions of the parents separated by shared custody.

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Spanish Tax Advisor: How to calculate the fractional payment in income tax and the quarterly income of VAT for the bars and restaurants closed during the COVID-19 crisis

From B Law & Tax we inform you about how bars, restaurants and hotels affected by the pandemic, should calculate the payment of income tax and the quarterly income of VAT.

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Spanish Tax Advisor: Supreme Court Clarifies Taxation of Pension Plan Redemption

From B Law & Tax we inform you how the redemption of a pension plan is taxed in the income tax.

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International Tax Advisor: The General Directorate of Taxes clarifies the seizure of the compensation for termination of contract

From B Law & Tax we analyze the response of the General Directorate of Taxes on the seizure of the severance pay due to the termination of the labor contract.

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Spanish Tax Advisor: Taxation in the income tax of the reduction of the rent of lease by the COVID-19

From B Law & Tax we inform how a tenant has to pay the IRPF for a reduction of the rent for reasons related to the COVID-19.

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Spain Tax Advisor: The General Directorate of Taxes clarifies the tax treatment of interest on a company-to-worker loan

From B Law & Tax we report the new analysis of the General Directorate of Taxes on the interest of a company-worker loan.

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Spanish Tax Advisor: Treasury will decide on the taxation of expenses related to telework before the end of the year

From B Law & Tax we analyze the latest statements from the General Director of Taxes on the new Distance Work Law

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Spanish Tax Advisory: The GDT gives its opinion on the quantification of the personal income tax module

The Binding Resolution clarifies how it must be done the computation for workers in TER´s to carry out the personal wage module in objective estimation

From B Law & Tax we analyse the Binding Consultation of the General Directorate of Taxes on the procedure to be carried out by workers in TER´s for the quantification of the personal income tax module.

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