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Gremicat > 2022

Yearly Archives: 2022

11

May

2022

Insolvency proceedings of a corporation

Insolvency proceedings of a corporation

The arrangement with creditors is a judicial procedure aimed at facilitating a legal entity (commercial company, association…) to settle its debts with its creditors, if it has entered into a situation of […]

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04

May

2022

Filing tax return 2021

Filing tax return 2021

The deadline for filing the Income Tax Returns corresponding to the year 2021 started last April 6 and ends next June 30. Do not wait until the last moment to make the […]

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27

Apr

2022

Is it possible to choose the collective bargaining agreement applicable to a company?

Is it possible to choose the collective bargaining agreement applicable to a company?

It is a reiterated and peaceful criterion in case law that when the company’s activities may be included in several collective bargaining agreements, the one that corresponds to the preponderant activity of […]

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20

Apr

2022

Deadlines for issuing and sending invoices

Plazos de expedición y envío de las facturas

The deadlines your company has for issuing and sending invoices to customers depends on the type of transaction and whether the recipient is a company or an individual. Sending your business invoices […]

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13

Apr

2022

Telematic attendance to the General Meeting

Telematic attendance to the General Meeting

From 2022 onwards, companies wishing to hold telematic meetings will have to take this opportunity expressly into account in their bylaws. Since 1 January 2022, companies wishing to hold telematic boards will […]

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06

Apr

2022

Income Tax 2021 Campaign

Income Tax 2021 Campaign

The AEAT Tax Agency has opened the 2021 Income Tax campaign with the start of the telematic services of confirmation-modification of the draft and filling of the Income and Wealth Tax returns. […]

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30

Mar

2022

Periodo de carencia para el acondicionamiento del local

Periodo de carencia para el acondicionamiento del local

Durante este período de carencia, el hecho de no devengar cuotas de manera efectiva de alquiler no implica que no se devengue el correspondiente IVA de las mismas. Los períodos de carencia […]

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23

Mar

2022

Tipo de IVA en las obras y reparaciones de inmuebles

Tipo de IVA en las obras y reparaciones de inmuebles

Dentro del sector de la construcción uno de los aspectos que más dudas genera es el tipo impositivo del IVA que se debe aplicar a las obras de reforma de pisos. Vamos […]

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16

Mar

2022

El Tribunal de Justicia de la Unión Europea resuelve sobre el Modelo 720

El Tribunal de Justicia de la Unión Europea resuelve sobre el Modelo 720

El 31 de marzo finaliza el plazo para presentar el modelo 720 para informar de los bienes que se tienen en el extranjero. El Gobierno deberá aprobar una nueva configuración aplicable al […]

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09

Mar

2022

Salario Mínimo Interprofesional 1.000 euros

Salario Mínimo Interprofesional 1.000 euros

Se fija el salario mínimo interprofesional (SMI) para 2022 en 1.000 euros al mes (14 pagas) con efectos retroactivos desde el 1 de enero. El SMI se incrementa hasta a 1.000 euros […]

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