IRPF “modules” in periods when the activity is at a standstill
The days on which the activity has been closed shall not be taken into account for the calculation of the modules, without the days of holidays and weekly rest being considered as such. A series of rules are established that the taxpayer must apply […]
The problem of relapses in temporary incapacity processes
There are occasions when a worker who has been discharged from temporary incapacity (TI) has to apply for sick leave again because he/she has the same ailment. When this happens, we are talking about sick leave due to a relapse. The concept of relapse, […]
Arrears due to CPI variation: when are they imputed to Personal Income Tax?
The Directorate General of Taxes (DGT) reminds that the imputation of earned income must be carried out in the tax period in which it is due. The higher remuneration resulting from this update is usually paid in the year after the one to which […]
Bankruptcy Reform and the procedure for micro-enterprises
This special procedure for micro-enterprises aims to minimize costs by greatly simplifying procedural management through electronic processing using standardized forms. On January 1st, 2023 all the modifications related to the special procedure for micro-companies and the self-employed will come into force. Law 16/2022 […]
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Considering a change in your fiscal assistance firm generates questions, reservations and even fears, arising from ignorance. Ask us for information, without any commitment, and, in the event that you decide to put your trust in us, we’ll take care of the document transfer and data updating with the utmost efficiency.
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