The current dual system of supplementary self-assessment and rectification request will be replaced. In this way, tax errors can be rectified through a single declaration. Taxpayers will have to rely on the rectifying self-assessment, so that they can rectify, complete or modify the self-assessment previously submitted. You won’t have to wait for administrative resolution. Where… Continue reading Tax advisor: The rectification of tax errors may be made by means of a single tax return
Tag: análisis
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.
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.
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: The DGT rules on the taxation of the dissolution of a co-ownership of a property encumbered with a mortgage
The Directorate General of Taxes studies in the binding consultation V0027-23 of January 11 the taxation of an operation of dissolution of community of goods in which a property is awarded to one of the co-owners and a compensation is made to the remaining owner. The DGT states that it does not matter if the… Continue reading Tax advisor: The DGT rules on the taxation of the dissolution of a co-ownership of a property encumbered with a mortgage