Archivo de la etiqueta: Spanish Tax Advisory

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: SEPE publishes a new application for unemployment benefit

Those affected by the extensions must formulate a new collective request of unemployment benefit before October 20, 2020

From B Law & Tax we inform you about the new application for unemployment benefit that has been published by the State Public Employment Service by extension of ERTE before the COVID-19.

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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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Spanish Tax Advisory: The Supreme Court rules on the PT exemptions applied to real estate

El Supremo establece que las exenciones objetivas del IBI, aplican a los inmuebles, en atención a su finalidad

From B Law & Tax we analyze the Supreme Court’s ruling on objective exemptions from Real Estate Tax that apply in view of their purpose, regardless of who is the taxpayer.

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Spanish Tax Advisory: The Supreme Court rules on the entry and registration of the AEAT at the headquarters

Una rentabilidad inferior a la media nacional y la sospecha de las ventas ocultas no justifica la autorización de entrada de la AEAT en el domicilio de una empresa

From B Law & Tax we analyse the Supreme Court’s ruling on the cases that have caused the cancellation of entry into the home of a company by the registration of the Tax Office at the headquarters.

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Spanish Tax Advisory: The Supreme Court rules on personal income tax exemptions

Managers shall be entitled to have their mandatory minimum compensation by dismissal exempted from this tax

From B Law & Tax we analyse the Supreme Court’s ruling on the exemption in personal income tax of the minimum mandatory compensation of 7 days’ salary per year worked to which any manager is entitled when he or she is dismissed.

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Spanish Tax Advisory: The Government publishes the Financial Transactions Tax Law

The Government will launch the application of this tax to certain services on January 16th, 2021

From B Law & Tax we analyse the measures included in the new Financial Transactions Tax Law of October 15.

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Spanish Tax Advisory: The Government publishes the Law on the Tax on Certain Digital Services

The Draft Bill of TCDS will come into force after its publication in the Official State Gazette

From B Law & Tax we analyze the measures included in the new Law of the Tax on Certain Digital Services, of October 15th .

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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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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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