Rule to apply with respect to the exemption from the Business Activities Tax. And as the month of December is approaching, this month is when the registration must be analyzed and carried out, for ceasing to enjoy exemption. Or the cancellation, for passing to enjoy exemption from the Business Activities Tax (IAE in Spanish). …
The tourist voucher of the Community of Madrid comes into force by agreement of September 1, 2021 of the Governing Council. It is an incentive program for the demand of tourist products of the Community of Madrid. (BOCM 06/09/2021). Since yesterday November 16 for users and since last November 10 for companies, this incentive program…
The direct Covid line of aids to Self-Employed and Companies has extended the deadline for the submission of applications in the Community of Madrid. This extension of the deadline is determined in the update of September 23. The RDL 17/2021 also establishes an extension of the assumptions of application of these aids. This direct Covid…
We highlight the protection measures for the self-employed recently published in the BOE. They are part of the urgent measures for the protection of employment, economic recovery and improvement of the labor market and are included in RDL 18/2021. Aids and measures for the Self-Employed Next we clarify which are this type of aids.…
A new regime of surcharges and reduction of penalties is established under Law 11/2021, on measures to prevent and combat tax fraud. This law is a consequence of the transposition of Council Directive (EU) 2016/1164 of 12 July 2016. We had already been anticipating some of these actions when we talked about the tax reform…
The Revision of the Self-Employed Bases in 2021 is permitted in each quarter. We inform you that you have the opportunity to modify the contribution base of the Special Regime for Self-Employed Workers (RETA) and the quota to be paid, within the limits allowed according to your age. The next due date to carry out…
Call for aids from the Madrid City Council for industry and services. Soon to be published in the BOCM, it focuses on initiatives for the transformation of the industrial productive apparatus and related services in the areas of digital transformation and green economy. This public call for aids is framed in the context of the…
There are a series of tax obligations for companies in the months of March and April. In these months certain accounting and mercantile obligations begin to accrue. These are: Tax obligations Mercantile obligations Tax obligations for companies in 2021 As for the Corporate Income Tax (IS) return, it must be filed within 25 calendar…
The implications of the ERTEs in the Corporate Income Tax, in addition to the existing ones in the labor field and in the IRPF of the workers. How affects the ERTEs in the Corporate Income Tax Firstly, there is an obligation to withhold tax on the income paid to employees during the year. Many…
How the Cessation of Activity is taxed in the Personal Income Tax of the Self-Employed is also a question that many people ask themselves. Covid-19 caused that many thousands of Self-Employed have had to apply for the aid for cessation of their activity. Therefore, if you are a professional or self-employed businessman and you received…
