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Tax
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 …
Gremicat Online Session Summary: Verifactu — Obligations and Opportunities for Your Business
On November 13th, 2025, we held a Gremicat Online Session on Verifactu, the new electronic invoicing system that comes into …
Corporation Tax 2025
For companies whose financial year coincides with the calendar year, the
Corporation Tax return (Form 200) for the 2025 financial year must be
submitted between 1 and 25 July 2026, both dates inclusive.
Death of the administrator
The death of the manager of a limited liability company not only raises personal or
inheritance issues but can also lead to an immediate legal impasse if no succession
plan has been put in place.
2025 Income Tax Return
The deadline for filing the 2025 income and net worth tax return is just a few days away
