The tax benefits applicable to international business travel are once again a point of interest. During the last two years, we have experienced an almost complete standstill in international business travel. But, these are slowly being reactivated. Although technology brings us closer and closer to clients and colleagues, in the case of teleworking, certain situations…
We intend to clarify what the tax rate is, and how it is calculated. Given that the political discussion about raising or lowering taxes is the order of the day, it is extremely important to take this concept into account. If we wanted to define the tax rate, we could say that it is the…
The Beckham Law is the Special Taxation Regime. Developed in Law 35/2006. It applies to taxpayers who have been granted the Special Tax Regime for workers posted to Spanish territory. Like all special regimes, it has advantages, but it also implies certain obligations. The special tax regime for expatriates was introduced in 2003 as an…
The tax measures of the Government for 2023, respond to a great extent to the fiscal debate opened with the tax reductions in different Autonomous Communities. Being these of different political sign. And above all as a reaction to the 100% bonus of the Wealth Tax recently announced in Andalusia. The Government recently announced a…
The following are the tax incentives for energy efficiency improvements in homes. The high energy costs and the climate and supply problems derived from the use of fossil fuels have become one of the main problems faced by the States in recent times and with a view to the future. For this reason, many efforts…
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…