Obtaining the non-presential NIF and other measures approved by the State Agency of the Tax Administration (AEAT in Spanish). In particular, it has recently communicated these two exceptional tax measures. During the period of the State of Alarm, the obtaining of a provisional NIF (Tax Id Number in Spanish) is facilitated by means of a…
The Extension of the deadline for submitting taxes of the CAM is approved. The Government of the Community of Madrid has published today, Friday 27 March 2020, an order to extend the deadline for the presentation of tax returns and self-assessments for taxes managed by this community. Specifically, it is extended by one month with respect…
The summary of the economic measures for the self-employed in relation to COVID-19 derived from RDL 8/2020 is limited to two lines in Article 17 of the RDL. Extraordinary benefit for cessation of activity for those affected by the declaration of the state of alarm for the management of the health crisis situation caused by…
The Benefit for cessation of activity of Self-employed persons is provided for in article 17 of RDL-8/2020. This is understood to be an extraordinary benefit. Below we explain what it consists of and how to proceed in the case of self-employed workers affected by the declaration of the State of Alarm. Extraordinary benefit for…
The extraordinary fiscal measures against COVID-19 come into force with RDL 8/2020 of 17 March. It should be remembered that on 14 March the BOE published RD 463/2020 of 14 March, which decreed the State of Alarm and a series of measures in all areas to control the health crisis. In the area of taxation,…
The Actions for the Coronavirus Crisis in Madrid affect different aspects. We refer to both economic and administrative measures. In this case we refer to those of the Community of Madrid (CAM) and the City Council of the capital. Actions for the Coronavirus Crisis in Madrid. CAM By agreement of the 13th March 2020,…
We summarize the Spanish Government Actions for the Coronavirus Crisis. On March 14th, the BOE published the RD 463/2020 of March 14th by which the State of Alarm was decreed. Spanish Government Actions for the Coronavirus Crisis With respect to the tax area, the suspension of terms and interruption of administrative deadlines and the suspension…
Form 347 is an Annual Information Statement of the operations with third parties that have been carried out during the fiscal year. Business people and professionals are obliged to file this form whenever they have carried out transactions with third parties for an amount exceeding 3,005.06€ during the calendar year. Separately computing deliveries and acquisitions of…
The Form 720 or Annual Mandatory Information Statement of Goods and Rights located abroad is open for filing until the next 31/March. We refer to the one corresponding to the 2019 fiscal year. From our Tax Consulting Department we remind you what it consists of, as well as the corresponding obligations and responsibilities. In practice,…
New criterion of the Municipal Capital Gain according to the Constitutional Court. In previous articles, we have dealt with the scope of the declaration of unconstitutionality of the 2017 Constitutional Court ruling on the IIVTNU, known by all as the municipal capital gain. And this is how we will refer to this tax from now…