The issue of appeal focuses on determining whether, in the context of Personal Income Tax (IRPF), late payment interest, whether resulting from a liquidation in a process of verification of income related to the economic activity of an individual or those generated by the suspension of the execution of a contested administrative act, can be… Continue reading In Personal Income Tax, if a taxpayer carries out an economic activity, late payment interest is a deductible expense
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Admission of displaced self-employed individuals to the Beckham Law: requirements and procedures
I. Eligibility requirements: Absence of previous residency in Spain: pursuant to current regulations, it is stipulated as a fundamental requirement for admission to the special regime of the Beckham Law for displaced self-employed individuals that the applicant has not been a tax resident in Spain in the five years preceding the displacement that prompts the… Continue reading Admission of displaced self-employed individuals to the Beckham Law: requirements and procedures
Fiscal changes in the new year whats in store for taxpayers in 2024?
The year 2024 brings significant fiscal changes that will impact taxpayers. From adjustments in taxes on rental properties to modifications in income tax declaration obligations, including the reinstatement of the Wealth Tax in certain regions and expansions in deductions for energy efficiency improvements and donations. Here are the key transformations that may affect taxpayers: More… Continue reading Fiscal changes in the new year whats in store for taxpayers in 2024?
