For a taxpayer who wishes to apply deductions or reductions in the Income Tax Return, it is of vital importance to collect all the income obtained, but also all the personal data that may have changed in the last year. Personal changes to notify in the Personal Income Tax Return – Change of address: many… Continue reading Tax advisor: What personal changes must the taxpayer notify in the Income Tax Return?
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Tag: Deducción
Tax Advisor: Corporate Tax Deductions for R&D&I Projects
When an investment is made or expenses are incurred for the purpose of developing the economic activity of a company, there may be deductions in the amount of tax payable. That is why there are tax deductions in the Corporate Tax for R&D&I projects. The tax deduction can be seen as an indirect form of… Continue reading Tax Advisor: Corporate Tax Deductions for R&D&I Projects
Tax advisor: Inappropriateness in the modification of the accounting approved at the time by the Mercantile Register
The Superior Court of Justice of Andalusia ruled on November 22nd, 2022 in relation to deductible expenses in accounting. All as a result of a specific case: an appellant filed a certificate to rectify her request for rectification of her 2015 corporate income tax self-assessment to vary the profit and loss result. She attributed this… Continue reading Tax advisor: Inappropriateness in the modification of the accounting approved at the time by the Mercantile Register
Tax advisor: Rental housing and rehabilitation deductions in the 2022 Personal Income Tax return
Housing has always played a very important role in the Personal Income Tax return. Its deduction can be given due to the mortgage of the purchase, although this benefits less and less taxpayers and refers only to houses acquired before 2013. However, this year there are certain new features. Deductions for energy improvement works of… Continue reading Tax advisor: Rental housing and rehabilitation deductions in the 2022 Personal Income Tax return
Tax Advisor: Flexibility of the Tax Agency in deferrals to facilitate the taxpayer’s liquidity
The BOE publishes Order HFP/311/2023, dated March 28th, with effect from April 15th, thus including two instructions: – Instruction 1/2023, of the Director of the Collection Department of the State Tax Agency, specifying the guarantees required to grant payment deferrals and to suspend administrative acts. – Instruction 2/2023, of the Director of the Collection Department… Continue reading Tax Advisor: Flexibility of the Tax Agency in deferrals to facilitate the taxpayer’s liquidity
Tax advisor: Variables in the Personal Income Tax return according to family situation
As it is usual, there are a series of variables in the Personal Income Tax return according to the family situation. The citizen must know them in order to know which new regulations can be applied in order to benefit from certain deductions. Main family deductions – For maternity, for those mothers in labor situation… Continue reading Tax advisor: Variables in the Personal Income Tax return according to family situation
Tax advisor: Form 511 and delivery notes for diesel oil at reduced rates
The Tax Agency has published Form 511, for the telematic filing of delivery notes of diesel oil at reduced rate that have been issued through the en route sales procedure, within the scope of Excise Duties. The modification, in turn, is contained in Royal Decree 1075/2017. It specifies that final consumers of subsidized diesel will… Continue reading Tax advisor: Form 511 and delivery notes for diesel oil at reduced rates
Tax advisor: Reduce taxation with investment losses in the 2022 Personal Income Tax return
In the following lines we will explain how to pay less to Hacienda with investment losses in the 2022 tax return. Last year’s data show that both European equity and fixed income funds lost between 8 and 10%. However, this bad data may serve to offset this year’s tax bill from investments, both in the… Continue reading Tax advisor: Reduce taxation with investment losses in the 2022 Personal Income Tax return
Tax advisor: The declaration of non-existence of tax losses pending application is projected on the year 2016
Last February, the Superior Court of Justice (TSJ) of Madrid analyzed the offsetting of tax losses. Due to a series of data and circumstances, the Chamber affirms that in January 2018 the Tax Agency limited itself to adjust the amount of the negative tax bases of the protagonist entity in its self-assessment of the 2016… Continue reading Tax advisor: The declaration of non-existence of tax losses pending application is projected on the year 2016
Tax advisor: Conditioned flexibility in the accreditation of tax residence
The accreditation of tax residence is not given in the same way in all cases. There is a conditional flexibility which means that there are different cases in which this accreditation can be put into practice. The reason for this flexibility is due to the fact that the regulations require in some cases the contribution… Continue reading Tax advisor: Conditioned flexibility in the accreditation of tax residence