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Tax
How to recover VAT in case of insolvency proceedings?
If your customer is declared bankrupt, you must carry out the VAT recovery procedures within three months of the publication …
Personal income tax/VAT modules for the year 2023
Order HFP/1172/2022, dated November 29, was published in the Official State Gazette of December 1, 2022, which develops for 2023 …
Interest on late payment is not taxed on refunds of undue income
The tax authorities have adopted the Supreme Court criterion and have recognized that interest on late payment accompanying undue income …
How are prior years’ expenses accounted for?
It is common for companies to be surprised to find that they have not accounted for expenses in fiscal years …
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 …
IRPF “modules” in periods when the activity is at a standstill
TThe days on which the activity has been closed shall not be taken into account for the calculation of the …
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 …
Payment of the second instalment of income tax return 2021
Today, November 7th 2022 is the end of the second deadline for payment of the annual income tax return for …
Differences between a job offer and a pre-employment contract
The question that arises is that of distinguishing between what a mere offer of contract and a pre-contract is, and …
Companies will be able to deduct their financial expenses
The Supreme Court confirms that companies’ financial expenses are deductible in corporate income tax (IS) The Court establishes that …
