The Supreme Court rules: retirees from the banking sector who began working before 1979 may claim from the Treasury a portion of their pension that should not have been taxed on IRPF statements. The average amount of refund is about 650 euros per fiscal year, and the retiree can benefit from this refund from the… Continue reading Tax advisor: 75% of retirement or disability benefits received from the Bank Mutual Insurance Fund must be included in the tax base of the IRPF.
Author: buleboo
Tax advisor: Maternity deduction in Personal Income Tax is already a reality for unemployed women between 2020 and 2022
Maternity deduction is already a reality for unemployed women between 2020 and 2022. This is stated in Law 6/2023 with a new paragraph in the thirty-eighth additional provision of the Personal Income Tax Act. This rule also applies to the termination of work apart from unemployment. When does it take effect? This standard will enter… Continue reading Tax advisor: Maternity deduction in Personal Income Tax is already a reality for unemployed women between 2020 and 2022
Tax advisor: savings of between 9 and 550 euros in Personal Income Tax based on income and region
This year, the taxpayers will enjoy savings of between 9 and 550 euros in Personal Income Tax depending on income and region. It is due to the measures taken by the government for those incomes that are smaller than 21,000 euros. Also, to increases in social contributions, deflations and regional redesigns of tax rates. Main… Continue reading Tax advisor: savings of between 9 and 550 euros in Personal Income Tax based on income and region
Tax advisor: Keys of the law that regulates the new taxes of the large fortunes, energetics and credit institutions
Since the beginning of this year, Law 38/2022, of December 27th, for the establishment of temporary energy taxes and of credit institutions and financial credit establishments and by which the Temporary Solidarity Tax on Large Fortunes is created, came into force. In this way, some tax rules are amended to comply with the so-called effort-sharing… Continue reading Tax advisor: Keys of the law that regulates the new taxes of the large fortunes, energetics and credit institutions
Tax advisor: Beckham Law and changes for inpatriated workers since January 2023
The Beckham Law includes some tax aspects for those who locate their tax residence in Spanish territory. While some requirements have been somewhat excessive for some, some recent regulatory changes have been implemented. Subjects who obey these cases may be taxed by the Non-Residents Income Tax regulations. This scheme makes it possible to tax a general fixed 24%… Continue reading Tax advisor: Beckham Law and changes for inpatriated workers since January 2023
Tax Advisor: The Constitutional Court rejects the unconstitutionality of the IIVTNU regulation
The Constitutional Court has advanced the ruling of the Plenary in which it endorsed the regulation of the Royal Decree Law of the Tax on the Increase in the Value of Urban Land (IIVTNU), concerning the capital gains and also rejects the appeal concerning the unconstitutionality of the regulation of this tax, all this by means of… Continue reading Tax Advisor: The Constitutional Court rejects the unconstitutionality of the IIVTNU regulation
Tax Advisor: Invoicing for value-added services cannot be included in the basis for the use of the public domain
The isolation of the taxable event in the application of the special quantification regime and the interpretation of the gross turnover income is not permitted. The special rule of article 24.1.c) of the Revised Text of the Local Treasury Law (TRLRHL) requires the simultaneous concurrence of facts or situations such as the occupation of the… Continue reading Tax Advisor: Invoicing for value-added services cannot be included in the basis for the use of the public domain
Tax Adviser: The deductibility of debts in Wealth Tax by non-residents
Persons who do not have a tax residence in Spain but who nevertheless have assets in their possession in Spanish territory are considered as taxable persons for Wealth Tax by real obligation, and are therefore obliged to pay tax on both the assets and the rights they possess. Article 9.Cuatro of the Wealth Tax Act… Continue reading Tax Adviser: The deductibility of debts in Wealth Tax by non-residents
Tax Advisor: The six months following the conclusion of the Corporate Tax self-assessment must be computed from date to date
According to the contested ruling, from the Contentious-Administrative Chamber of the National High Court, of November 25th, 2020, it was decided that the periods expressed in days must be counted from the day following the day on which the notification of the act to be processed takes place or the day following the day on… Continue reading Tax Advisor: The six months following the conclusion of the Corporate Tax self-assessment must be computed from date to date
Tax Advisor: Analysis of the concept of principal residence for the purpose of the exemption of article 33.4.b) of the Personal Income Tax Act
It is established that the transfer of a home generates a capital gain or loss, which will be quantified by the difference between the acquisition value and the transfer value. However, article 33.4.b) of the same law establishes that “all capital gains arising on the transfer of the habitual residence of persons over 65 or… Continue reading Tax Advisor: Analysis of the concept of principal residence for the purpose of the exemption of article 33.4.b) of the Personal Income Tax Act