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GOLD BUYING AND SELLING ESTABLISHMENTS

  Following the Supreme Court's ruling that gold and jewellery purchases are taxed on the basis of the Transfer Tax . The Inland Revenue is carrying out I.T.P. checks for the last four years on shops dedicated to the sale and purchase of this type of goods (to see if they have paid this tax). [...]

MUNICIPAL SURPLUS VALUE

According to the Constitutional Court, the municipal capital gains tax should not be paid if the transfer of the property has generated losses, or when the gain generated is less than the tax to be paid. This has allowed many taxpayers to claim a refund of the amounts paid for this tax. In some operations, [...]

THE REGISTRATION TAX AND ITS EXEMPTION FOR DISABILITIES

If you buy a vehicle with the exemption of the Special Tax on Certain Means of Transport, (Registration Tax) for disability, or you inherit it, you cannot sell it before the vehicle is four years old, otherwise you will have to pay this tax.  

USE OF MASKS AT WORK

If your prevention service has forced you to provide masks to your staff. In fact, companies are obliged to provide them in sectors such as hotels and restaurants. If one of your workers refuses to put on a mask: Ask him to justify his refusal. In this sense, it is valid that some people with [...]

Pay slips can be delivered on computer support

The Social Chamber of the Supreme Court has issued a resolution by which the companies will be able to deliver the payrolls to the workers in computer support and not in paper support, as it was being done until now by the majority of companies, although until now it had marked a doctrine in which [...]

CORPORATE FREELANCERS

  Self-employed workers who are initially registered in the Special Regime for Self-Employed Workers (RETA), or who have not been registered in the two immediately preceding years, are entitled to the following reductions in their contributions: If they pay the minimum contribution, their contribution is 60 euros per month for the first 12 months. If [...]

CHANGE IN THE PRICE OF THE RENT

As a result of the health crisis, the tenant has liquidity problems, so the tenant will only pay part of the rent for a few months. If there is an agreement with this temporary reduction and you are not going to claim the outstanding amounts from your tenant, a written agreement must be made. In [...]

The amendment invoice

We are going to explain the obligation to issue a corrected invoice and the requirements. The obligation arises in the following cases:   When the invoice requirements set out in the Invoicing Regulation (art. 6 and 7) are not met. This is the case, for example, when the original invoice contains errors in the invoice [...]

NEW DEVELOPMENTS IN CORPORATE INCOME TAX IN GIPUZKOA

For the financial year 2018 and subsequent years, a series of amendments to the Corporate Income Tax will be approved, in relation to the financial year 2017 already presented. Among the various modifications to the tax, the following are the most important for micro and small businesses: Reduction of the micro-enterprise bonus, from 20% applied [...]