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
Tag: payers
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
Tax advisor: Taxpayers under the special regime for posted workers are taxpayers of the ITSGF
The Ministry of Finance has issued a note establishing guidelines with the aim of facilitating voluntary compliance with the tax obligations of artists and sportsmen and women who are non-residents in Spain. In consultation V0424-23 the General Directorate of Taxes (DGT) clarifies that taxpayers under the special regime for posted workers are taxpayers of the… Continue reading Tax advisor: Taxpayers under the special regime for posted workers are taxpayers of the ITSGF
Tax advisor: Do the management bodies have auditing powers with respect to entities taxed under special regimes?
The Central Economic Administrative Court (TEAC), in accordance with the question regarding the competence of the tax management bodies for the verification of entities taxed under special regimes, resolves in an extraordinary appeal for the unification of criterion. All those actions involving investigations or checks on taxpayers under the special regimes provided for in the… Continue reading Tax advisor: Do the management bodies have auditing powers with respect to entities taxed under special regimes?
Tax Advisor: Published the Royal Decree 249/2023 which incorporates tax innovations
The BOE has published the Royal Decree 249/2023 which incorporates numerous tax innovations. The points to be discussed are several. This Royal Decree contains several regulatory amendments in the tax area. Tax modifications of the Royal Decree 249/2023 – Modifications in the matter of reiteration of applications. Includes a change in Royal Decree 520/2005 with… Continue reading Tax Advisor: Published the Royal Decree 249/2023 which incorporates tax innovations
Tax advisor: When should the start of the computation of the limitation period of the right to a refund be placed?
We refer to the inspection regularization of the Corporate Income Tax that reduces the deductible expense of the payer for amounts paid to a non-resident for the concept of royalties. Likewise, the possibility of opening the statute of limitations period for the right to the refund of the withholding on the amount paid is questioned.… Continue reading Tax advisor: When should the start of the computation of the limitation period of the right to a refund be placed?
Tax Advisor: Tax Agency issues a note on the taxation of non-resident artists and sportsmen and sportswomen
The Ministry of Finance has issued a note establishing guidelines with the aim of facilitating voluntary compliance with the tax obligations of artists and sportsmen and women who are non-residents in Spain. The Non-Resident Income Tax Law considers artistic or sports income as a species within the broader genre of income derived from economic activities… Continue reading Tax Advisor: Tax Agency issues a note on the taxation of non-resident artists and sportsmen and sportswomen