Tax payment deferrals for the first quarter of 2021.
Royal Decree-Law 5/2021, in force since March 13, introduces a set of extraordinary measures to support business solvency, intended to help sustain the business community…
Category
Business Activities Tax (IAE)
3 articles
What is the place where the activity is carried on for Business Activities Tax (IAE) purposes when employees work remotely?
The Directorate General for Taxation (hereinafter, the DGT) addressed this question in a recent binding ruling (consulta vinculante) of November 6, 2020, V3293-20. The requesting…
Tax measures included in the General State Budget Law for 2021
Law 11/2020, of December 30, on the General State Budget for 2021 (hereinafter, the “LPGE”), was published in the Official State Gazette (BOE) of December…