Annual accounts: what they are and how they are filed
If you are a business owner, have a company, and are involved in business management, you will know that the financial year does not end…
Category
Tax law
80 articles
Can I charge my clients through Bizum? How to use Bizum as a professional or a business.
Who doesn’t know what Bizum is by now? We all use it regularly to transfer money quickly between friends and also to make some small…
Spanish Tax Agency publishes its Tax Control Plan
The Spanish tax authorities have published the Tax Control Plan (Plan de Control Tributario) for 2024. The plan sets out the main guidelines that the…
Form 720: what it is and how to file it.
All individuals and legal entities resident in Spanish territory (including the foral territories (territorios forales)) who are holders, beneficiaries, or authorized persons in respect of…
The 2023 Personal Income Tax filing season starts on April 3.
The Personal Income Tax (IRPF) and Wealth Tax (IP) filing season begins on April 3, and it brings several new developments and extensions to deadlines…
What is a certificate of being up to date with the Spanish tax authorities, and what is it used for?
Whenever we need to show that our tax obligations are in order, we need a document that supports our position, and that document is none…
Reporting cryptocurrencies will be mandatory from 2024.
Persons who hold virtual currencies and carry out transactions with them must report those transactions to the Spanish tax authorities from January 1, 2024. Who…
A basic guide to the deadlines for issuing and sending invoices.
Invoicing is one of the most basic and important obligations of any company and self-employed worker. By law, you are required to issue invoices, and…
How should you respond to seizures by the Spanish tax authorities?
The Spanish Tax Agency (AEAT) is the body responsible for managing and collecting taxes in Spain. Accordingly, the Tax Agency may seize the property and…
Related-Party Transactions: What They Are and Who Is Required to File. When Must They Be Reported?
Related-party transactions have come under close scrutiny from the tax authorities, which regard them as potential devices for tax fraud. Related-party transactions are commercial dealings…