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…
Category
Tax law
80 articles
According to the National High Court, the tax options regime does not apply to the offset of tax loss carryforwards (BINs)
An important judgment of the National High Court (Audiencia Nacional) of December 11, 2020 (appeal no. 439/2017) has just set aside the decision of the…
Tax consolidation regime. Limitation on the elimination of dividends.
The General State Budget Law for 2021 introduces an amendment to the exemption for dividends received from entities in which more than 5% is held…
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…
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…
The sale of a pharmacy is subject to Stamp Duty (AJD)
In two recent judgments of November 26 (appeal no. 3873/2019 and appeal no. 3631/2019), the Supreme Court ruled on whether the first copies of public…
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…
Cash payments to be limited to €1,000
Measures to combat tax fraud. The Council of Ministers has approved the Bill on Measures to Prevent and Combat Tax Fraud (Proyecto de Ley de…
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