The Covid line of direct aids to Self-Employed and Companies was approved by RDL 5/2021 of March 12. These aids refer to extraordinary measures to support business solvency in response to the COVID-19 pandemic. Below we explain the main characteristics of these direct aids. Covid line of direct aids to Self-Employed and Companies …
The tax regime of the family business, when it is not a partnership. Although it is usually analyzed in relation to partnerships. The tax regime of the family business also has a very important role in the activity of those family businesses that are not exercised through a company. But are managed directly by the…
We are going to see the tax regime of the family business and when a company is considered as such. We already pointed out in the introduction to this series of articles, the more and more probable modifications in the regulations. So much of the Wealth Tax as of the Inheritance and Gift Tax. And…
We are going to deal with the tax regime of the family business and its importance before the tax reforms that are announced. The family business is one of the main pillars of the Spanish economy, representing a large majority of its business fabric. According to data from the Family Business Institute, it is estimated…
It is approved the IBI rebate from Madrid City Council, applicable to premises for Leisure, Hospitality, Retail, Entertainment and Cultural use. This rebate (Real Estate Tax) was already applied in the fiscal year 2020, as a further measure to help against the economic effects of Covid-19. The Official Gazette of the Community of Madrid (BOCM)…
Tax Form 720 or the obligation to declare certain assets or rights located abroad. The Spanish Royal Decree 1558/2012, dated 15th November 2012, introduces the obligation to declare: bank accounts securities and life insurance contracts/rights as well as real estate located abroad and owned by Spanish residents. It is imposed without discrimination on all Spanish taxpayers,…
A tax incentive on the reduction of the rent of commercial premises is approved. The idea is that since this rebate is only compulsory for large tenants, to encourage it on the part of the landlords. Referring to the rents of commercial premises and with effect from January 1, 2021. Tax incentive on the…
New aids for the Self-Employed derived from RDL 2/2021. This RDL establishes measures to support self-employed workers in the field of Social Security. New aids for the Self-Employed Maintenance of Contribution Rates As from February 1st, 2021, the increase foreseen in RDL 28/2018 will not be applicable. And as long as the increase…
The labour measures of the General State Budget 2021, contain a series of legislative novelties in this labor and Social Security matter. Among them, it is worth mentioning the ones that our experts summarize below. Labour measures of the General State Budget 2021 Public pensions Pensions paid by the Social Security system, as…
The latest news in the Self-Employed Quotation Bases come from the LGPE of 2021. Below, we highlight the most relevant aspects that present novelties for this year 2021. News in the Self-Employed Quotation Bases Changes in Self-employed quotation Although the contribution bases are maintained with respect to 2020, the quotas are not. The increase will…
