Latest News
Accounting | Tax | HR | Legal
What is Form 115?
All professionals, individual entrepreneurs or companies that pay rents for commercial premises or offices are required to submit Form 115, provided they are urban real estate.
Equalization of parental leave in Spain
Since 2021, the equalization of parental leave in Spain is approved, allowing both parents to enjoy up to 16 weeks of leave and receive 100% of the regulatory base of their salary.
The new extension of the ERTES
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.
What is Form 720?
The purpose of Model 720 is the declaration of information regarding assets and rights of economic content located or managed abroad.
Form 216: Non-Resident Income Tax
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.
Hiring qualified foreign professionals
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.
Differences between a Receipt and an Invoice
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.
New features of the Draft Amendment to the VAT on intra-Community transactions
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.
Royal Decree 902/2020 on Income equity between men and women
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 change of the administration body
The changes related to the census data must be submitted to the Spanish Tax Agency in the form and within the time limit established in the regulations governing the matter, otherwise the failure to do so would constitute a breach of a tax obligation.