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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.

What is the CIF, NIF and NIF-IVA?
Knowing the definitions of CIF (Código de Identificación Fiscal), NIF (Número de Identificación Fiscal) and NIF-IVA (número de identificación del impuesto sobre el valor añadido), as well as the differences between them, is necessary when carrying out any administrative procedure.

The regulation of the new ERTES
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.

What is Form 111?
Personal Income Tax. Withholdings and payments on account. Income from work and economic activities, awards and certain capital gains and income allocations.

Legal procedures following the death of a relative
What is the certificate of last wills? How can I know if the deceased had subscribed a life insurance? How an inheritance is distributed? Or, which deadline does apply to pay the Inheritance Tax? These are some of the questions that anyone must face after the death of a close family member.