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When it is necessary to enter the constitutionally protected domicile of a taxpayer or make records in it, the Tax Administration must obtain the consent of that person or the appropriate judicial authorization.
This is a quarterly form that must be filed electronically or in person by the self-employed, SMEs and Communities of Assets, obliged to withhold or pay on account of Personal Income Tax, Corporation Tax and IRNR, which pay income from movable capital.
Newly created entities will have a reduced tax rate of 15% in the first tax period in which their taxable income is positive, and in the following period, provided that the entity is newly created and carries out economic activities.
There are three ways to take breastfeeding leave: to be absent one hour or two half-hour fractions each working day, to accumulate hours to obtain full working days, or to reduce the working day to enter later or leave earlier.
The Law on Value Added Tax is modified to carry out the transposition of European regulations in the field of electronic commerce and establish the rules of taxation of the deliveries of goods and services that are sent or provided by entrepreneurs or professionals from another Member State or a third country or territory.
If the omission of relevant data or the inclusion of false data in the conduct consisting of unduly requesting a refund, which determines the inappropriateness of the refund, is not proven, such conduct will not be punishable.
With the digital certificate, which contains the identifying data duly accredited by an official body, we can consult and carry out procedures with the Public Administrations quickly, easily, and safely.
The Executive has approved the fifth extension of the Record of Temporary Employment Regulation (ERTE) with the aim of extending social protection to citizens and adjusting the cycle of activity of the productive fabric to the evolution of the pandemic.
EU member states may transfer to their national VAT territory the taxation of those supplies of services which, according to the localization rules, are understood to be outside the territory of the EU but are used or exploited in the territory of application of their national VAT.
When issuing an invoice for an intra-community customer or receiving one from a supplier in another EU country, one type of VAT or another will be applied and will have to be included or not on the invoices.