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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 […]
Author Archives: Javier Ortega
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 […]
17
Jun
Jun
In this regard, the Directorate General of Taxes issued a ruling in response to a binding consultation, number V2209-20, dated 30th June, 2020. Let us point out the most important issues: Article 7 e) of Law 35/2006, of 28th November, on Personal Income Tax provides that the following are not subject to income taxation. “e) Compensation for dismissal or termination […]
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 […]
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