Taxation of cryptocurrencies: A complete guide.
Cryptocurrencies have become a trend for many companies and self-employed workers, who are seeing how trading in them can turn into a real headache when…
Category
Personal Income Tax (IRPF)
20 articles
New developments, deadlines, and other key points of the 2020 income tax return
The start of the income tax return campaign is approaching. Although there are not many new developments this year, there are some points worth bearing…
Article 7.p) Personal Income Tax (IRPF) exemption: COMPLETE MANUAL for applying the tax benefit
In this Manual, fully updated as of today, particularly in light of the recent 2021 judgments of the Supreme Court and the National High Court…
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…
Personal Income Tax (IRPF) exemption under Article 7.p): Must the employer be Spanish for the exemption to apply?
In conclusion: provided that the other requirements laid down in Article 7p are met, it is not essential for the employing company to be Spanish.…
Taxation of cryptocurrencies
Spanish domestic law contains no specific tax rules on cryptocurrencies. The tax regime applicable to transactions involving virtual currencies has been taking shape through the…
Impact of COVID-19 on Personal Income Tax (IRPF)
EMPLOYEES UNDER A TEMPORARY LAYOFF SCHEME Employees affected by a temporary layoff scheme (ERTE) may find that their Personal Income Tax (IRPF) return for the…
Self-employed workers teleworking due to COVID will not be able to deduct utility expenses
Law 6/2017, of October 24, on Urgent Reforms of Self-Employment, introduced tax advantages for self-employed workers by allowing, from January 1, 2018, the deduction of…
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…
What are related-party transactions?
Related-party transactions are commercial dealings carried out between individuals or legal entities that have some kind of link with one another. In an effort to…