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The Provincial Treasury of Guipuzcoa has published in the BOG the Foral Decree-Norm 5/2020 that regulates an extraordinary deduction in the financial year 2019, for estimated losses in the financial year 2020. Given the irregular situation that has caused the state of alarm, the self-employed and small businesses. In order to apply this deduction, the [...]
It is a direct tax levied on income obtained in Spanish territory by individuals and non-resident entities by individuals and entities not resident in Spain. The tax will be levied on the whole of Spanish territory, understood as such, including airspace, internal waters, as well as the territorial sea and areas outside it. All this [...]
In January 2015, workers enrolled in the Special Regime for Self-Employed Workers (RETA) can collect coverage for the cessation of their activity, to be entitled to coverage must meet the following requirements: You must contribute to the coverage of cessation of activity. You must be registered in the system (RETA) and up to date with [...]
Corporate Income Tax is a direct tax levied on the income and profits of companies and other legal entities. It is a concerted tax of autonomous regulation. The Provincial Councils of Alaba, Bizkaia and Gipuzkoa regulate this tax respecting the harmonization principles established in the Economic Agreement. In the case of Basque legislation, this applies [...]
Below, we list the 20 main new features of the regulation, which have been compiled by ATA. Sources close to the approval process assure that only small details remain in amendments for the final approval in the Commission, this week. Self-employed professionals will be able to change their contribution base up to four times [...]
If you have a company with no activity, you should be aware that because you have an activity you are not exempt from filing Corporation Tax and Annual Accounts. The first thing to do is to inform the tax authorities of the company's inactivity by means of the census declaration, so as not to be [...]
This measure is part of one of the Government's priorities, as explained by Teresa Ribera, the Minister for Ecological Transition. The restrictions that were imposed years ago with the so-called "sun tax" on those who wanted to set up their own power plant based on renewable energy are coming to an end. Finally [...]
According to the General Tax LawTaxes are taxes levied without consideration, the taxable event of which is constituted by transactions, acts or facts of a legal or economic nature which reveal the taxpayer's ability to pay as a result of the possession of assets, the movement of goods or the acquisition or expenditure of income. [...]
Special contributions are taxes whose taxable event consists of the obtaining by the taxpayer of a benefit, an increase in the value of their property for the performance of public works, the establishment or expansion of public services. In other words, they are tributes (payments to the administration) that are made because a consideration has [...]
United Kingdom has become a third country for all purposes. A From 1 January 2021, transactions with the United Kingdom will be treated in the same way as transactions with any other country outside the European Union. This means that the customs rules This means that the regulatory and border controls that the EU [...]
