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Category Archives: Home

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29

Jun

2022

Transfer of the use of vehicles to employees for their private use

Transfer of the use of vehicles to employees for their private use.

Tax authorities launch an information campaign on the transfer of vehicles to employees for their private use The letters are aimed directly at high-end vehicles, which are common in both large companies […]

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22

Jun

2022

Obligations of sole proprietorships

Obligations of sole proprietorships

As long as the sole proprietorship continues, the company shall expressly state that it is a sole proprietorship in all its documents, correspondence, order notes and invoices, as well as in all […]

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15

Jun

2022

Are invoices issued on paper and subsequently sent by e-mail valid?

Are invoices issued on paper and subsequently sent by e-mail valid?

Whether an invoice scanned in physical format will be considered as an electronic invoice depends on whether the scanning or digitalization is performed by the issuer or by the recipient of the […]

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08

Jun

2022

Cell phones provided to employees for business use

Cell phones provided to employees for business use

The Directorate General of Taxes (DGT) has recently ruled that providing cell phones to employees for professional use does not constitute remuneration in kind for personal income tax purposes.   The consideration […]

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01

Jun

2022

Last day to file the 2021 income tax returns

Last day to file the 2021 income tax returns

In a few days the period for filing the Income and Wealth Tax for the year 2021 will end. The following are the deadlines to carry out this procedure   June 27th: […]

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25

May

2022

What are the benefits of delaying ordinary retirement?

What are the benefits of delaying ordinary retirement?

  Workers who delay their retirement will be able to collect an additional percentage of 4% for each full year contributed since the date on which the legal retirement age was reached. […]

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18

May

2022

Rental application: business remains closed

Rental application: business remains closed

The Directorate General of Taxes (DGT) has recently ruled that the payment of rent for the premises of a restaurant that is open to the public for 7 months and closed for […]

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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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