The differences that exist between autonomous communities for the Temporary Solidarity Tax on Large Fortunes are causing unfair competition between them. Faced with the governmental plans, several regional Administrations try to ensure that this collection does not end up being transferred to the State. Main differences between the autonomous communities This new solidarity tax for… Continue reading Tax advisor: The Temporary Solidarity Tax on Large Fortunes maintains differences between autonomous communities
Tag: Tax on large fortunes
Tax advisor: The rectification of tax errors may be made by means of a single tax return
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
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: 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 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