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Negative taxable bases (BINs) and their application
Negative taxable bases (BINs) can be offset in subsequent tax periods without any time limit, although with a series of quantitative limitations depending on the amount of the entity’s turnover.
Sick leave processed by COVID-19
The economic benefit of the TI in cases related to Covid-19 is pay by the entity that protects the professional contingency of the company’s employees and will be charge from the day after the sick leave until the date of discharge.
The Model 720 after the CJEU judgment
The procedure for claiming Form 720 fines will depend on the situation of each taxpayer: appeals in progress, appeals not lodged but penalties within the deadline for appeal and final penalties.
The CJEU rescinds Model 720 sanctions for declaring assets abroad
The consequences of failure to comply with Model 720 are disproportionate in view of the objectives pursued by the regulatory framework, which are to ensure tax control and the fight against fraud.
The new method of capital gains calculation
The new method for calculating capital gains tax will offer taxpayers the possibility of choosing between two options (objective and real method), being able to opt for the more favorable one, as long as the value of the land undergoes a real increase.
Government approves labour law reform
New internal flexibility mechanisms are implemented in companies to avoid dismissals, revising the current model of ERTEs and creating the so-called RED mechanism.
New penalties applicable for labour infringements
Law 10/2021 of 9 July 2021 on remote work amends Article 40 of the Law on Offences and Penalties in the Social Order to increase the amount of social sanctions imposed by the Labour Inspectorate.
Tax deductions for R&D&I
It is a mechanism to provide incentives for certain activities insofar as the results derived from them have repercussions not only for the company that carries them out, but also for society as a whole.
Register of Intra-Community Operators (ROI)
Upon registration, and as long as the Tax Agency does not reject the application, the operator receives the NIF-VAT tax identification number to be able to issue or receive VAT-exempt invoices for intra-Community operations.
Transport Plus in the home office era
Given the impact of Covid-19, the Audiencia Nacional established in a judgement that the company can stop paying the transport bonus when the condition that justifies it disappears with home office.