Javier Ortega

Javier has a degree in “Dirección y Administración de Empresas” (Business Management and Administration) from University of Malaga, he specialized in accounting and tax advice working in an office of recognized prestige for more than 16 years, joining Ruiz Ballesteros in December 2017 after the merger by absorption of Carrillo Asesores by Ruiz Ballesteros. He has developed his career as an internal consultant for companies and since 2003 as an external consultant, performing tasks of accounting, taxation and commercial law of companies from very diverse sectors. It has also been responsible for accounting a taxation of individuals, making quarterly fiscal statements of self-employed, as well as income statements, both residents and non-residents. His training is continuous through the development of different specialization courses. He speaks English and currently performs accounting and tax control tasks for groups of client companies.
Ruling of the Supreme Court on the contributions of bank employees to the Banking Labor Mutuality

Ruling of the Supreme Court on the contributions of bank employees to the Banking Labor Mutuality

The Supreme Court, in a recent ruling (STS 707/2023, of February 28) ruled on whether the contributions made to the…

4 weeks hace

Beckham Law – What’s new for impatriate workers from January 2023?

Individuals who acquire their tax residence in Spain as a result of moving to Spanish territory may opt to pay…

2 months hace

Acquiring companies with Negative Taxable Bases

– Buying a loss-making company – Since 2015, the legislator has restricted the requirements to be able to take advantage…

10 months hace

Non-resident lessor of premises with no permanent establishment for VAT purposes

Controversial question: who must pay VAT on the rental of an establishment when the owner is a Non-Resident for tax…

11 months hace

What renovations can increase the acquisition value of the home?

The sale of a real estate generates in the selling party a capital gain or loss whose value will be…

1 year hace

Loan between partner and partnership: Corporate and personal income tax implications – Frequently Asked Questions

It is quite common, especially in times of crisis, for the shareholders of a commercial entity to contribute funds from…

1 year hace

Purchase and sale transactions with deferred price for personal income tax purposes

Law 35/2006, of November 28, 2006, on Personal Income Tax (hereinafter LIRPF), in its Article 14, paragraph 2. b) in…

1 year hace

Changes in Inheritance and Gift Tax in Andalusia applicable as from 1st January 2022

On the 20th of October, Law 5/2021, on Assigned Taxes of the Autonomous Community of Andalusia, was published in the…

2 years hace

Imbalance of Assets and Liabilities: cause for dissolution of a commercial company

It is a cause of dissolution of a mercantile company, among others, the one in which due to the losses…

2 years hace

Buying and selling companies: Do I buy the shares or do I buy the company’s assets directly? Part I: commercial aspects

In a process of acquiring a company, one of the first questions that arises is how to carry out this…

2 years hace