Legislation for businesses (September 16 to October 15)
Spain Ministry of the Presidency, Relations with Parliament, and Democratic Memory • Royal Decree 729/2022, of September 6, amending Royal Decree 640/2007, of May 18,…
Category
Business legislation
10 articles
Legislation for businesses (August 16 to September 15)
Spain Ministry of Agriculture, Fisheries, and Food • Resolution of August 12, 2022, of the General Secretariat for Fisheries, amending the Resolution of March 2,…
Tax measures included in the General State Budget Law for 2022
Law 22/2021, of December 28, on the General State Budget for 2022 (hereinafter, the “LPGE”) was published in the Official State Gazette (BOE) of December…
ICAC: Landlords will not have to pay tax on rent reductions agreed as a result of COVID-19
the Spanish Accounting and Audit Institute (Instituto de Contabilidad y Auditoría de Cuentas, ICAC) published the long-awaited Consultation. The Institute takes the view that, where…
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…
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…
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…
Traffic jams in Madrid, ants, and tax reforms
Simply by keeping the rules of the game stable over time, we would create a more efficient tax system