News
Discover what our experts consider interesting to keep up to date on tax, fiscal and legal issues at a national and international level.
Tax advisor: The competence to make an information requirement to a non-established entity by the Spanish Tax Administration
The Central Economic-Administrative Court (TEAC), in its resolution of May 18th, 2022, resolves the question regarding the competence of the Spanish Tax Administration to issue an individualized...
Tax advisor: The doctrine on the impossibility of neutralizing a tax penalty by simulation according to the reasonable interpretation of the law
The Supreme Court has responded to the question of appeal, stating that "once the existence of "simulated acts or businesses" has been established, in view of the provisions of art. 16.3 LGT, the...
Tax advisor: Taxes that people with disabilities should not pay, or should pay less
As is well known, the Personal Income Tax (IRPF) is a tax that is declared, and if applicable, paid annually depending on the income and circumstances of each person. In the case of people with...
Tax advisor: The paternity leave benefit is exempt in Personal Income Tax from its collection
Parents who receive a childbirth or adoption benefit do not have to declare these sums for personal income tax (IRPR). Therefore, the payer does not have to withhold any amount on account despite...
Tax advisor: The most common tax mistakes made by the self-employed
Becoming self-employed entails carrying out certain procedures that do not have to be done or go completely unnoticed when an employee is self-employed. One of the most important matters is...
Tax Advisor: Main aspects about the Temporary Solidarity Tax on Large Fortunes
Within the Proposed Law for the establishment of temporary energy taxes and taxes on credit institutions and financial credit establishments, which is currently in parliamentary procedure, several...
Tax advisor: In cases of change of company there are two payers in the Personal Income Tax
Employees who undergo a change of company and they receive income from two different payers unless the new company is a successor to the previous one because it is subrogated to all its obligations...
Tax advisor: The Immediate Supply of Information and its relevance for companies
The Immediate Supply of Information (SII) is a VAT processing system developed by the Tax Agency. This system makes it compulsory to provide information on invoicing records, both the issuing and...
Tax advisor: Changes in the VAT Directive in relation to tax rates
Council Directive (EU) 2022/542 amending Directives 2006/112/EC and (EU) 2020/285 as regards value added tax rates has been published in the OJEU with a view to establishing a definitive VAT regime...
Tax advisor: Until when can the Tax Authorities request invoices and documentation?
The Tax Agency can carry out an inspection at any time and ask the self-employed worker to provide invoices for income or expenses. If the professional does not keep the invoices, it is likely that...
Tax advisor: How to save on tax if you go on a business trip as a freelancer
Self-employed people who go on business trips can benefit from a number of tax advantages. It is important to differentiate between the destination allowance and the exemption for work carried out...
Tax advisor: Settling a tax debt by way of set-off
The Tax Administration can settle a tax debt in different ways, with offsetting being one of the formulas it can use to settle the outstanding accounts that a taxpayer may have with it. Offsetting...
Tax advisor: How to optimize your income tax return to the maximum
It is still possible to achieve savings of up to 10,000 euros, in the best of cases, in the income tax return. The key is to take advantage of state and regional reductions or deductions. All this...
Tax advisor: How to declare a transfer to a family member
The Tax Agency carries out a control of the movement of money in bank accounts that’s is why the banks must inform the tax authorities of bank movements exceeding €6,000, but such notification does...
Tax advisor: The cash limit set by the Tax Authorities for a trip
The possession of cash is increasingly under scrutiny because of its possible link to criminal activities, especially when amounts of a certain value are involved. The Tax Agency has warned of the...
Tax advisor: Exemptions to Personal Income Tax if you own your own home
The payment of Personal Income Tax (IRPF) is claimed by the Tax Agency in the income tax return, when a person must account for the profits made during the previous year's financial year. In...
Tax advisor: The self-employed controlled by the Treasury because they use cash
The Tax Agency carries out surveillance work on the use of cash and the sectors in which it may be most prevalent. The self-employed are clearly reflected. Many of the 3.33 million people included...
Tax advisor: The Special Regime for workers posted to Spanish territory (Beckham Law) is modified
On 1 January 2023, the so-called "Startups Law" is expected to come into force, which is currently being processed in the Senate and whose aim is to attract investment, talent and innovative...