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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.
Certificate of Representation of an Entity without Legal Personality
The Certificate of Representation of an Entity without Legal Personality is issued to a natural person as representative of an entity without legal personality, and is valid for two years.
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.
Certificate of Representation of a Legal Entity
The Certificate of Representation of a Legal Entity may be obtained by different types of companies and organizations that have legal personality, and it is valid for two years.
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.
Sole and/or independent Directors Representation Certificate
It can be obtained by corporations (A), limited liability companies (B) and Non-resident companies (N), if the representative of the company is a sole director or there are several independent directors, and are correctly registered in the Commercial Registry, the certificate is valid for two years.
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.