Today, the new tax reform is being debated in Congress, which may bring with it important measures for taxpayers who are affected by it, in the event of its final approval in the Plenary. Among the measures that have been debated in this tax reform, the following stand out: a) Tax cuts for SMEs and…
The devastating effects of the DANA that affected several municipalities in Spain have led to the adoption of a series of fiscal measures by the government. The measures were approved by Royal Decree-Laws 6/2024 of 5 November and 7/2024 of 11 November. The main provisions that have been implemented to support the self- employed, companies…
For some days now, Congress has been debating the introduction of a new tax: the tax on large inheritances. The party SUMAR has brought the debate to the table of the Congress, demanding the approval of this new tax as a fundamental requirement to give its support to the Government in the approval of the…
After finishing the third tax quarter and already with a view to complying with the census obligations that November brings with it with the Tax Agency and checking the obligations entailed by Form 232 – Informative declaration of related transactions and of transactions and situations related to countries or territories qualified as tax havens, we…
The Income Tax Declaration Campaign (IRPF) is a crucial time for taxpayers in Spain, and in 2025 this process will be modernised with the introduction of new payment methods. From this year, taxpayers will be able to pay their taxes by bank card and Bizum, which promises to make the process more convenient and efficient.…
November is approaching, and with it the deadline to apply for registration in the Monthly VAT Refund Register, also known as REDEME, has begun. This voluntary system is characterised by the monthly settlement of VAT, instead of quarterly, which is particularly favourable for companies that, due to the type of operations they carry out, usually…
In the Spanish registry system, the concept of "inmatriculación" refers to the process through which a property that has not previously been registered in the Land Registry is recorded for the first time. This process, governed by the Mortgage Law, is essential for providing legal certainty to property ownership. The recent amendment to this law,…
After the third quarter of the financial year and during the month of November of each year, there is an obligation to report certain information to the Tax Agency about the company’s activity during the previous financial year. We are talking about Form 232. What is Form 232? Form 232 is an information return that…
Telecommuting has significantly transformed labor dynamics, posing new challenges and opportunities in the relationship between employers and employees. A key issue that has arisen in this context is the tax treatment of the assignment of housing to employees who perform part of their work from home. According to consultation V0711-24, issued by the Directorate General…
Since 01 January 2023, products in the shopping basket such as milk, bread, eggs, vegetables, fruit, cheese and olive oil have enjoyed a VAT rate of 0%. This measure was introduced to combat the strong inflation experienced by our country at the beginning of the year 2023. Last Tuesday 01st October, VAT on all these…