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It is known as the Beckham Law because of the soccer player who was able to apply it and benefit from the tax reduction that this regime entails, but currently professional players are excluded from the possibility of applying this regime. Let’s see a summary of who can apply the special regime, which basically consists […]
Tax law
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 […]
09
Jun
Jun
Did you know that you can receive part of the R+D+I deduction that you cannot apply in your corporate income tax return in money? As we published in our post titled “What Does the Research and Development Deduction Consist of?”, the application of this deduction is probably the most profitable in terms of the amount […]
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 […]
25
Jun
Jun
The majority of Spanish wills include the lifetime usufructuary figure, in which the deceased grants the use of all or part of their estate to an individual (usually their spouse) until their death. Faced with the testator’s will, the other heirs can only abide by it. More specifically, in the Spanish Civil Code, this concept […]
25
Jun
Jun
These days, in which due to Covid-19 mobility between countries has been limited, we want to approach all those people who reside in another country, who have a property in Spain and who out of fear, respect or certain limitations do not intend to come for the moment to enjoy their properties. Today, it is […]
04
Jun
Jun
According to tradition in the world of taxation, the month of July is the month of TAX and, as our readers know, all companies whose fiscal year coincides with the calendar year must file the Corporate Income Tax between the 1st and 25th of July every year. For this reason, we want to take advantage […]
04
Jun
Jun
If you are thinking on selling shares in your company, below we highlight some of the most important information to bear in mind: Commercially: The transfer of corporate shares is included in our legal system in the Capital Companies Law, Articles 106 et seq. These Articles, among other things, establish the obligation to carry out […]
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 […]