+34 943 634 763 | Ps Colón, 27 1º ofi. 16 20302 – Irún – Guipúzcoa - C/ Fuenterrabía, 11 2º, 20005 - Donostia – San Sebastián | info@ficotec.com
Differences between expenditure and expenditure that is difficult to justify. To begin with we must distinguish between an expense as such, which is justified with a complete invoice and an expense that is difficult to justify by means of a receipt, ticket or simplified invoice... But for that let's first see what each thing is. [...]
According to the latest ranking of the "Global Top 100 Companies by market capitalisation", the total market capitalisation of the 100 largest companies in the world has passed the symbolic threshold of 20 trillion dollars, and the pioneer has been Apple, which heads the world stock market ranking. Since the global financial crisis, total market [...]
VAT (Value Added Tax) is an indirect tax that is levied on the consumption of any product or service regardless of the taxpayer's income (here it doesn't matter if you are a millionaire or poor because you will pay the same percentage). The different companies that participate in the manufacturing and distribution process of [...]
According to an old Supreme Court ruling, the purchase of gold and jewellery from private individuals by companies did not have to pay Transfer Tax, since, as they were included in the normal business transactions of the purchasers, they did not have to pay this tax. Recently the Supreme Court has changed its criteria, according [...]
The amendments introduced are aimed at eliminating the difficulties generated by the previous regulations and the legal uncertainty they created in the application of exemptions to cross-border transactions. In fact, these obstacles were leading to a decrease in intra-Community trade between entities located in different parts of the European Union. In addition, the amendments that [...]
The Royal Decree Law 11/2020 regulates aid to overcome the crisis resulting from the State of Alarm, tenants who may find themselves in a situation of vulnerability as a result of the coronavirus crisis. This law regulates the following points. Moratorium on the payment of rent or modification of the contract. State guarantees for financing [...]
In the Norma Foral 3/2020 of 6 November introduces the new tax obligation, which will begin on 1 January 2022. This regulation introduces an additional twenty-second provision in the Norma Foral del Corporate Income Tax which regulates the new Deduction for the promotion of the implementation of a computer system that guarantees the integrity, conservation, [...]
In 2020 and 2021, small companies can deduct unpaid debts only three months after the payment is due. Impairment of receivables. Companies that have suffered an unpaid debt during the year 2020 (subject to certain exceptions, such as when the debt is guaranteed or owed by public bodies, for example) must recognise the corresponding impairment [...]
The income and wealth tax return campaign begins on 16th April and will end on 26th June. Once again this year, it can be presented under three modalities: Acceptance of the proposal sent by the Treasury. Mechanized, by appointment. By internet, with operative key, electronic signature or fiscal representative. The Provincial Treasury of Guipuzcoa has [...]
The vast majority of self-employed workers under 47 years of age decide to contribute at the minimum base for what they are paying this year, 266.84 € per month. With the exception of some bonuses, such as the flat rate. To analyze this we have to understand what is the contribution base. This is like [...]
