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On the 20th of October, Law 5/2021, on Assigned Taxes of the Autonomous Community of Andalusia, was published in the Official Gazette of the Junta de Andalucía, with novelties, among others, in the Inheritance and Gift Tax, novelties that come into force in 2022. Let’s see what is new with respect to the previous regulation […]
Author Archives: Javier Ortega
14
Oct
Oct
It is a cause of dissolution of a mercantile company, among others, the one in which due to the losses the Net Worth is reduced to an amount lower than half of the Equity of the company. We would be before the obligation to dissolve the mercantile, and not to do it in the term […]
14
Oct
Oct
In a process of acquiring a company, one of the first questions that arises is how to carry out this type of transaction. This operation can be carried out either through the purchase of the shares of the company or through the purchase of the company’s assets. Although both figures may have the same objective, […]
05
Jul
Jul
If you have to liquidate the Inheritance and Gift Tax (ISD) in the near future, you should know that the Supreme Court has ruled on how to value the domestic household goods for the purposes of this tax, which is included in article 15 of the Inheritance and Gift Tax Law (LISD). The aforementioned article […]
04
Jul
Jul
What is a capital reduction by return of contributions? In a previous article of our colleague, Macarena Ruiz, entitled “Reduction of capital with return of contributions” she indicated that: “the reduction of capital by return of contributions has the particularity that the value of the contributions either in monetary amount or in movable or immovable […]
24
May
May
Dear reader, if you intend to sell a house, you should know that the sale of the same will generate in you a capital gain or loss in accordance with the provisions of article 33.1 of Law 35/2006, of 28th November, on Personal Income Tax, (hereinafter, LIRPF). The amount of this capital gain or loss will be […]
24
May
May
In the Income Tax campaign it is usually the case that taxpayers, when they have to declare the income for having a rented property, believe that the “bill” with the Tax Agency is going to be sky high. They do not know that a series of expenses can be included, totally deductible, that reduce the net rental income. Expenses necessary […]
04
Jun
Jun
What happens to the VAT if the tenant of my premises doesn’t pay me? Should I stop issuing invoices? When the tenant stops paying the rent of a premises, the owners usually make various mistakes, such as: The first mistake that is usually made is to stop issuing invoices. It’s true that this generates […]
01
Jun
Jun
In a company, the decision to finance the purchase of a property with a financial product or other is not insignificant. In the majority of cases a mortgage is used, however, there are other finance products that deserve to be studied, particularly property leasing, in order to make an educated decision on how to acquire […]