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When you buy a new property from a developer, you will normally pay 10% VAT, if it is an apartment in a tourist area, always check that the property has a certificate of occupancy. As apartments located in tourist areas may not have it, as they are intended to be used for tourist accommodation, in [...]
Self-employed persons are obliged to draw up an annual Daily Book, in which all the economic activities they carry out must appear. Unlike companies/corporations, a self-employed person is exempt from the obligation to register his or her journal in the Commercial Register. Nor is it obliged to make its annual accounts public, something that is [...]
In 2017, by means of Provincial Order 1146/2017 in Bizkaia, a specialised unit was created in the field of international taxation, whose functions are threefold. The first is the analysis of international related transactions, i.e. those carried out between individuals or legal entities between which there is a link between them, the second is the [...]
All economic indicators point to this being a year of investment and expansion for companies . For this reason we have incorporated a new financial advisory service that includes: Tailor-made tax and financial planning for each company Tailor-made asset and corporate structures Constant control and monitoring Three-pronged approach to tax planning Careful management and continuous [...]
When a person receives assets from an inheritance, he or she is also obliged to assume the debts of the deceased, up to the limit of the estate itself, if he or she accepts the inheritance with benefit of inventory. However, if among the debts there are penalties pending payment, whether in the enforcement period, [...]
The Wealth Tax is a direct tax which, as its name suggests, is levied on the net wealth or, in other words, the possessions of individuals. It is ceded to the autonomous communities. These are responsible for their collection, management and regulation. In principle, the entire wealth of the person is taxed, regardless of where [...]
The Inheritance and Gift Tax is a tax which is levied on the transfer of goods and/or rights by individuals. Although they are basically two different taxable events, inheritances on the one hand and donations on the other, they are considered to be a single tax figure covering transfers mortis causa in the case of [...]
If your company has profits and you want to lower your Corporation Tax bill, you can apply the results you consider appropriate to a Capitalization Reserve, which will have to be accounted for separately from the rest of the reserves. This will allow you to reduce the taxable base, by 10% of the value of [...]
When a worker is posted abroad and they can choose between two different regimes that allow them to reduce their personal income tax. If they opt for the expatriate regime, they can declare as exempt, with a limit of 60,100 euros, the proportional part of the annual remuneration corresponding to the duration of the trip [...]
One of the most important regulations you should pay special attention to is the Law of Information Society Services and Electronic Commerce (LSSI), which regulates your obligations when selling on the Internet: The Duty of Information: It applies to companies and professionals who develop an economic activity of electronic commerce over the Internet [...]
