Office Data

However, the general practice to date is that the countries involved in an intra-community operation must check that the other is included in the ROI (an essential prerequisite) to proceed in the manner described in the previous paragraph. The verification involves requesting the operator number ...

As we have indicated in previous articles, there are a number of activities that are exempt from Value Added Tax . This means that those who carry them out do not have to apply VAT on their service invoices. These activities include training activities.

What the legislation tells us in these cases ...

Once the Income Tax Return has been filed, the taxpayer is anxious to receive his refund. But sometimes, it does not arrive because the amount is used to cover outstanding amounts to the Administration. The tax refund offset procedure can be used to settle debts that are in the enforcement period ...

The content of the tax reform that the Government has decided to approve is already becoming known . While not all the measures have been published in the BOE, changes are announced, almost exclusively, in the Personal Income Tax and in the Corporate Tax. The changes in the Personal Income Tax ...

The principle that allows the deduction of an expense in the economic activity is that it is necessary for obtaining income and that the company is in possession of the receipt (invoice or equivalent document) that accredits it. In principle, whether or not the expense is paid is not a requirement ...

That they are up to date with their tax obligations.
That they have not renounced their application in the two years prior to the one in which the application is submitted.
The entries in the tax current account are made quarterly , on March 31, June 30, September 30 and December 31 of each fiscal ...

We are now on the deadline for filing taxes for the second quarter of the year and many self-employed workers are faced with the problem of having to face new payments while continuing to pay outstanding installments from previous quarters.

Deferred payments are made on the 5th and 20th of each ...

Non-seizable assets
The following are considered non-seizable: furniture and household goods and the clothes of the person executed and his family, which are not considered superfluous. Also, those goods such as food, fuel and others which, in the opinion of the court, are essential for the person ...

In 2013 , the Social Security contributions of interns were finally regulated . Interns do not have an employment relationship with the company where they do their internship, but they do pay contributions in a similar way to other workers, although under a special regime.

According to the ...

The legalisation of the annual books in the Commercial Registry is an obligation that concerns capital entities (Anonymous or Limited Companies) and must be carried out no later than the last day of April. Entities must legalise the Daily Book and the Book of Inventories and Annual Accounts annually ...