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The terms for the extension are maintained with minimal adjustments and similar to those already established in RD Law 30/2020, with companies in ERTE being able to benefit from different exemptions.
The purpose of Model 720 is the declaration of information regarding assets and rights of economic content located or managed abroad.
The IRNR is a direct tax that must be paid by those workers who have obtained an income, both in money and kind, within Spanish territory.
To this end, there are different procedures to obtain the residence and work permit for these foreign professionals. These types of permits are introduced by Law 14/2013, known as the law of mobility, which provides a simpler and more agile procedure for obtaining this authorization.
If you have a business, it is necessary to differentiate between receipt and invoice for accounting purposes. Doubts often arise in case of billing, accounting for the received invoices and even when preparing the tax presentation.
As a result of the publication of the Draft Amendment of August 31, 2020, which introduces modifications to the VAT Law, the taxation of supplies of goods and services contracted by electronic means by Community end consumers is regulated.
After entry into force of the new royal decree, all companies, regardless of their size, will have to keep a payroll within a period of 6 months that will make it possible to observe whether employees are receiving a salary equivalent to that of the opposite sex, in the same high-quality position and with a similar required experience.
The ERTES of force majeure derived from the COVID-19 in force are extended until January 31, 2021, but only as from September 30, three types of ERTES can be carried out in certain companies whose business or activity is contemplated in the Royal Decree.
Personal Income Tax. Withholdings and payments on account. Income from work and economic activities, awards and certain capital gains and income allocations.
Although the prohibition or restriction of dismissal is established, in the regulation’s introduction it is not properly argue beyond the need for companies to have flexible measures to reduce company costs in order to avoid future dismissal or termination of the contract.