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Domestic employers: 3 charges in February

Domestic employers: 3 charges in February

Most household employers, at the end of February 2023, received 3 different charges at their bank. The 3 charges would be the following: “payment of the monthly social security contribution”, “new contribution due to unemployment”, “regularization of the differences in contributions from previous years”.   […]

Interest on late payment of tax arrears is subject to and not exempt from personal income tax.

Interest on late payment of tax arrears is subject to and not exempt from personal income tax.

Changing its previous criterion, the Supreme Court has established as a doctrine that “late payment interest paid by the Tax Agency when making a refund of undue income is subject to and not exempt from personal income tax”.   This new interpretation represents a change […]

Limit 2% of the rental price

Limit 2% of the rental price

Landlords will be able to raise their tenants’ rents by a maximum of 2% during 2023. Leases ending before 30 June 2023 may be extended for 6 months.   The aim of this extraordinary measure is to mitigate the effects that the rise in the […]

Personal Income Tax treatment: Regularization of self-employed contributions

Personal Income Tax treatment: Regularization of self-employed contributions

The Directorate General of Taxes (DGT) in a consultation of 7 December 2022 has ruled on the treatment that the regularization of RETA contributions paid in the previous year should have in Personal Income Tax.   The computable income from each of the activities carried […]

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