Archivo de la etiqueta: Personal income tax

International Tax Spain Advisor: The transfer of a footballer to play the Copa de América with his selection is a temporary exit in the personal income tax

From B Law & Tax we inform you of how the transfer of a FC Barcelona footballer to play the Copa América with your team is considered in income tax.

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Spain Tax Advisor: Álava declares that the free contributions to the Osakidetza entity will have deductions i for fighting against COVID-19

From B Law & Tax we report on the publication of the BOE of Álava so that companies that make contributions to the fight against COVID-19 can benefit from fiscal patronage attempts

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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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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.

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How to provide adequate tax advice on the anticipation of inheritance?

El asesoramiento tributario de la herencia en España puede ser a veces muy controvertido

From B Law & Tax we analyze the tax impact that the anticipation of an inheritance can have.

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Tax Advisory Spain: The Supreme Court issues a ruling on the allowances for personal income tax purposes

El empleador debe acreditar las cantidades abonadas como dietas en el IRPF

From B Law & Tax we analyze the judgment of the Supreme Court on who should be in charge of accrediting the amounts paid for diets not subject to personal income tax.

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Compensation for kidnapping expatriates residing in Spain is taxed in personal income tax

The Binding Resolution raises the taxation of personal income tax for an expatriate kidnapped in 2002 residing now in Spain

From B Law & Tax we analyze the Binding Consultation of an expatriate resident in Spain who was kidnapped in 2002 and receives compensation by the Government of Colombia for subsequent taxation in the personal income tax.

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COVID-19 The additional expenses of the self-employed who work from home

Los autónomos que teletrabajan tendrán que deducir gastos de titularidad y de suministros

From B Law & Tax we inform about the expenses that must be deducted by those self-employed who decide to work from home because of the confinement by COVID-19.

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COVID-19: Guipúzcoa will facilitate compliance with certain tax requirements

El Consejo de Gobierno aprueba el nuevo Decreto con medidas tributarias urgentes ante el coronavirus.

From B Law & Tax we analyze the new tax measures implemented in Guipúzcoa that will facilitate compliance with the temporary requirements implemented due to COVID-19.

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The new Spanish legislation increases the deduction for donations

La nueva normativa fiscal afectará a las declaraciones que se presentarán el próximo 2021

From B Law & Tax we report on the expansion of deductions for donations that will affect the presentation of tax returns for the year 2021.

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