The holding of owners’ meetings after the state of alarm, which ended on 9 May, is regulated by RDL 8/2021, of 4 May. This law contains a series of urgent measures affecting different areas. However, in this article we will deal exclusively with those relating to Community of Owners’ Meetings. The holding of owners’…
Tax planning in the family business, as in any other company or professional, is key to the viability of the business. As Lola Ferrer, our Partner and General Manager, explains in a recent interview by Cope, a good tax planning not only adds value. It also allows to optimize the available resources. It facilitates the…
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…
The reform of the Capital Companies Law has been recently published in Law 5/2021, of April 12. This law amends once again the current Capital Companies Law, which, except for specific cases, will enter into force on May 3. This Law has had a greater impact on listed companies, collective investment institutions and venture capital…
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…
How ERTEs are taxed in the Personal Income Tax Return is a question that many people ask themselves. The healthcare crisis caused by Covid-19 triggered both the number of collective layoffs and temporary staff adjustments. Since the outbreak of the COVID 19, more than four million people have been affected by an ERTE. This is…
We explain the right to work leave for the elections to the Community of Madrid, recently confirmed by the TSJM, which will be held on May 4. However, some doubts arise due to its peculiarities. Fundamentally, because instead of being held on Sunday, as usual, voting will take place on Tuesday, which is a working…
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 …