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News and articles
Cryptocurrency taxation
Cryptocurrency Taxation. In recent years, investment in cryptocurrencies has gained popularity among investors. Well-known coins such as Bitcoin, Ethereum, Xrp, or Dogecoin have shifted from being an unknown aspect of society to being assets for both small and large investments with the objective of being able to get a return on investment.
How are Christmas lottery prizes taxed?
Every year on December 22nd, the Christmas lottery is celebrated, which is subject to personal income tax (IRPF) at a fixed rate of 20%. This same tax rate is applied to prizes from the ONCE, the Red Cross, and certain regional lotteries.
Announced the IRPF/IVA Modules Project for 2024
We are pleased to inform you that the Ministry of Finance and Public Function has published the text of the project Order that will develop, for the upcoming year 2024, the objective estimation method for the Personal Income Tax (IRPF) and the simplified special regime for the Value Added Tax (IVA), known as the "Ordre de Mòduls".
The Importance of Proper Planning for Family Business Succession
Early planning for the generational succession of a family business is essential for achieving tax optimization and significant tax savings when inheriting shares of a family business or receiving them through donation.
Can Christmas hampers be tax-deductible?
As Christmas approaches, it's a tradition in many companies to give out Christmas hampers or organize Christmas lunches and dinners for employees.
In which cases is it mandatory to issue corrective invoices for VAT?
According to VAT regulations, a corrective invoice must be issued in cases where the original invoice does not meet some of the requirements established as mandatory in the regulation governing invoicing obligations. It is also mandatory in cases where the charged VAT rates have been incorrectly determined or when circumstances occur that lead to the modification of the taxable base (return of containers or packaging, discounts, cancellation of operations, alteration in prices or provisional prices, non-payments).
Informative Declarations of November: The Model 232 for Linked Operations
We refer to Order HFP 816/2017 of August 28, published in the B.O.E. on 08/30/2017. This provision creates the Model 232 to collect information on linked operations previously collected in the Corporation Tax declaration. This declaration must be presented in November of each year and will contain information relating to the tax period that began on or after January 1 of the previous year.
What happens with VAT when selling a company's leasing vehicle to an employee?
When a company acquires a vehicle at the end of a lease with the intention of selling it to one of the company's employees, the VAT on the purchase of the vehicle by the company will be 100% deductible.
Legislative news
Amendments to the VAT Regulation, the Excise Duty Regulation and the Regulation on mutual agreement procedures in the field of direct taxation
Royal Decree 11/71/2023 of 27 December.
New Veri*Factu Regulation
Royal Decree 1007/2023: Approval of the Regulation that establishes the requirements to be adopted by the computer or electronic systems and programmes that support the invoicing processes of entrepreneurs and professionals, and the standardisation of invoicing record formats.