Close
Get in touch
- Avinguda del Portal de l'Àngel, 42, Àtic A, 08002 Barcelona
- 934 12 02 32
Tax
November 5: Second deadline for the 2025 Income Tax Return
If you have chosen to pay your income tax in two installments, November 5, 2026, is the deadline for paying the second installment of your 2025 income tax.
The Tax Inspectorate may request information from computers
A tax audit at a company’s facilities is not exactly an everyday occurrence. And when it does happen, it’s quite …
How to Correctly Calculate the VAT Tax Base
Many tax issues arise not from applying the wrong VAT rate, but from miscalculating the tax base to which VAT should be applied
The tax authorities cannot first act against the administrator
Once a corporation has been liquidated and dissolved, the tax authorities cannot take direct action against the administrator. Instead, they must first seek to collect the debt from the shareholders who have legally succeeded in the corporation.
Separating Business Activities to Protect Your Business Assets
It is common to find companies that carry out several very different activities within the same organization. Although this structure may seem convenient at first, it is not always the most appropriate as business volume increases.
Deferred sales, subsidies, and unpaid loans: How are they reported on your income tax return?
Deferred sales, certain forms of government assistance, and unpaid
receivables are subject to specific accounting rules that you should be aware of
to avoid errors and future adjustments.
International Sales: Payment Collection
When the buyer and seller are in different countries, trust alone is not always
enough. A letter of credit allows a bank to act as an intermediary in the transaction
and makes payment contingent upon the exact presentation of the agreed-upon
documents.
The tax authorities cannot automatically deny deductible VAT for exceeding the company’s corporate purpose
Many companies engage in minor ancillary activities that were never formally included in
their articles of incorporation. Until now, this could become a problem when the tax
authorities review certain VAT deductions. The Supreme Court has just placed limits on
that overly formalistic interpretation.
Notifications Regarding “Grace Periods” to the AEAT
Remember that during the summer vacation, just as during the rest of the year,
the tax authorities may continue to issue notices that, if taxpayers are not aware
of them and do not file an appeal in a timely manner, can lead to problems and
penalties.
Gremicat Online Session Summary: ERPLoop Training — Invoice Management and Client Portal
On October 28th, 2025, we held a Gremicat Online Session on ERPLoop, the integrated management platform available through the Gremicat …
