Comments on the Supreme Court Ruling on the Amortization of Properties Acquired by Inheritance or Donation
We commented a few months ago, the unfair situation of taxpayers who had acquired a property by inheritance or donation.
Law which deals with the constitutional, common-law, statutory, tax treaty, and regulatory rules that constitute the law applicable to taxation.
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Non Financial Reporting: An Opportunity Or A Thread?
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
Legal & Business Marketing for Lawyers and Tax Experts
A short introduction to legal marketing and personal branding for lawyers: How to build credibitilty, create an elevator pitch, use of LinkedIn...
Landlords Do Not Have to Pay the Rent Reductions Agreed by Covid-19
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.
The Effects of Electronic Notifications in the Absence of Prior Notice by e-mail
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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.
Summary of the Main Tax Measures Contained in the General Budget Law Draft of the State for the Year 2021
We summarize the main tax measures modifications appeared in the draft of the General Budget Law of Spain in 2021.
Taxpayers Who Took Required Minimum Distributions in 2020 May Be Able to Return Them To A Retirement Account
The IRS recently released Notice 2020-51, which provides further taxpayer-friendly guidance for the treatment of required minimum distributions paid from retirement accounts in 2020.
Agreements To Reduce Or Forgive The Amount Of the Leases And Their Effects On The Value Added Tax
One of the most obvious effects of the state of alarm generated by COVID-19 has been the renegotiation of current rents, and specifically the forgiveness or reduction agreed between the property and the lessee of the amounts to be paid.
News Regarding the Exemption in the Income Tax of the Work Performed by Spanish Residents Abroad
There are many foreign companies that receive services from workers residing in Spain. These workers must pay their income tax in Spain but can apply the exemption for the work income obtained if three requirements are met.