For some time now, related-party transactions have been a target of control by the Tax Agency. The reason is that these types of transactions may be related to tax fraud practices. In transactions between related parties, they may agree on a more tax advantageous price for the transaction than would be freely agreed on the…
Cryptocurrencies must be declared in the IRPF 2021 tax return, just like other assets. Above all, because as they are an increasingly common investment, the Treasury is paying attention to them. Cryptocurrencies have become a trend for many who observe how their investments can become a real headache when filing their income tax return. In…
The Tax authorities have issued a pronouncement on municipal capital gains, through the General Directorate of Taxes (DGT), and on the sentence of the Constitutional Court on this matter. The DGT indicates that the taxpayer is obliged to file the IIVTNU tax return. That is, the Tax on the Increase in the Value of Urban…
This call for the Madrid City Council 2022 industrialization grants, focuses on initiatives for the transformation of industrial productive apparatus and related services. In the areas of digital transformation and green economy. They are aligned with the industry support initiatives of the different administrations. In particular, with the “Regional Research and Innovation Strategy for Smart…
Regarding the Form 720 and the CJEU Judgment declares its sanctioning regime contrary to EU law. The Court of Justice of the European Union (CJEU), in its judgment in case C-788/19 of 27 January 2022, declares that Spain has failed to comply with its obligations under the principle of free movement of capital. Indeed, the obligation…
Approved the startups project law by the Council of Ministers on December 10, 2021. The project to promote the startup ecosystem, better known as the Startup Law, has already been sent to the Spanish Parliament. If it passes the parliamentary process, it would come into force in mid or late 2022. The aim of the…
New bases for the self-employed in 2022. With the arrival of 2022, the entry into force of the General State Budget has also begun, in which new features for the self-employed are contemplated. These self-employed professionals will have to pay more Social Security contributions this year. The amount of the maximum ceiling of the contribution…
The reference value of real estate subject to inheritance and transfer taxes changes. Last July, the Law of measures for the prevention and fight against fraud was approved. Among other novelties, it is established that all those taxpayers who acquire a property as from January 1, 2022 will have to declare the operation by the…
Numerous tax changes have been introduced in the PGE 2022 published on December 29, 2021. On that day, Law 22/2021, on the General State Budget for the year 2022, was published. These came into force on January 1, 2022. It should be remembered that these are budgets with historical maximum spending ceilings. The law includes…
The limits of the known as modules regime for 2022 are maintained. These, that the limits to apply the objective estimation method are maintained. Last December 2 was published in the BOE the Order HFP/1335/2021, of December 1, which regulates for the year 2022 the objective estimation method of the IRPF and the special simplified…