Special one-stop shop scheme: what is Form 369 and what is it used for?
Following the regulatory changes to the e-commerce Value Added Tax (VAT, IVA) rules at European level that entered into force on July 1, 2021, a…
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Tax law
80 articles
Business or professional activity: are they the same? Which one to choose when registering as self-employed
For a variety of reasons, more and more people are deciding to work on their own account, whether because they want to fulfill a dream,…
Withholding and payments on account on non-exempt dividends: Article 21.10 LIS
With regard to the obligation to withhold, under letter (d) of Article 128.4 of the Corporate Income Tax Law (LIS), there is no withholding obligation in respect of the dividends or profit shares referred to in paragraph 1 of Article 21 of the LIS. Therefore, provided that the requirements set out in that provision are met, the dividends distributed to the entity will not be subject to withholding.
Preliminary draft of the Law on Business Creation and Entrepreneurship approved
The Council of Ministers has approved the publication of the Preliminary Draft of the Law on Business Creation and Entrepreneurship, which will be submitted to…
Self-employed workers will be able to deduct meals with clients.
Self-employed workers can now deduct the cost of business meals with their clients. The Supreme Court has established case law with judgment 458/2021, on one…
Preliminary draft of the Startups Law.
The Council of Ministers has approved the preliminary draft of the Startups Law, which brings with it significant tax incentives for entrepreneurs considering setting up…
Approved! The anti-fraud law enters into force. Cash payment limit reduced from €2,500 to €1,000.
The Congress of Deputies has definitively approved the law on the prevention of and fight against tax fraud, which includes measures such as limiting cash…
How to avoid receiving electronic notifications while on vacation
Taxpayers may designate up to a maximum of 30 days per year during which the Spanish Tax Agency (AEAT) may not make notifications available to…
The Congress of Deputies approves the Anti-Fraud Law
This Tuesday, Congress approved the new law to combat tax fraud, after the bill began its passage through Parliament last October. It will now move…
Changes to VAT on e-commerce
Throughout the European Union, as of this coming July 1, a new Value Added Tax (VAT) treatment will apply, which requires, among other things, self-employed…