We commented a few months ago, the unfair situation of taxpayers who had acquired a property by inheritance or donation.

As the attention for the environment increases year by year, entrepreneurs and consultants are asked to face a new challenge in the accounting and consulting world: non financial reporting

The Accounting and Auditing Institute (hereinafter ICAC) has confirmed in a query that literally analyzes that the owners will not have to pay taxes for the income not received due to the reductions agreed in the rental contracts derived from COVID-19.

As is well known, the AEAT has its own notification regime in its relations with the companies that is developed through the so-called authorized electronic address (DEH). The mandatory electronic notification system (NEO) consists precisely in the exclusive use for the tax administration of the electronic means to make communications to certain taxpayers in a necessary way, and to others (especially non-business or professional individuals) who voluntarily request it if they wish so. Simultaneously, the DEH allows taxpayers to interact electronically with the Administration.

We summarize the main tax measures modifications appeared in the draft of the General Budget Law of Spain in 2021.