Tax accounting and advice blog and news

Tome for taxes

2016 Income Tax: Request for rectification of filed self-assessment tax return

Tue, May 30

As a new feature of the 2016 self assessment option, a new specific section has been included for requesting rectification of self assessments. If the taxpayer selects box 127, rectification request...

Floor Clauses

2016 Income Tax: Taxation of refunds on FLOOR CLAUSES

Tue, May 30

2016 Income Tax: Taxation of refunds on FLOOR CLAUSESA new forty-fourth additional condition is added to Act 35/2006, of 28 November, on Personal Income Tax and the partial modification of acts on...

Time for taxes

Who is obliged to make a tax return?

Sat, May 27

Who is obliged to make a tax return?* All individuals resident in Spain are obliged to make a tax return (whether by confirming a draft on Renta WEB or filing a return), except those who have...

Tax Revenue

What do I do if I have presented a draft or tax return with errors in the details declared?

Thu, April 27

If the taxpayer notices errors or omissions in the details declared once the Income Tax draft or return has been filed, the procedure for modifying the anomalies is different depending on whether the...


How can I file on behalf of a deceased taxpayer?

Wed, April 26

In the case of taxpayers deceased during 2016, the tax will be accrued up to the date of death and the tax period will be less than the calendar year.In the event of death of a family unit member,...

autónomo working

Autonomo expenses guide

Mon, April 03

Autonomo expenses are basic for a correct taxation, in this guide you can solve any doubt Wthat can you claim?It would be nice to think that, like a British MP, anything is recoverable on...


News about VAT simplified regime

Fri, March 17

On 18 of November 2015 Order HAP/2430/2015, of 12 November, was published in the Official State Gazette, setting forth for the year 2016 the objective assessment method for Personal Income Tax and...

Deduction for large families

Deduction for large families

Tue, March 07

Beneficiaries: * Taxpayers with the right to the tax-free threshold deduction for descendants or ascendants with disabilities (Articles 58 and 59 of the Personal Income Tax Act, respectively) and...

Corporation Tax


Wed, March 01

* Extension of application of approved special repayment plans Article 1.1.1 adds a new section 9 to Article 5 of the Regulations on Corporation Tax, according to which repayment plans which have...

Personal income Tax


Wed, March 01

This royal decree introduces modifications basically to adapt its text to modifications incorporated in other legal texts that regulate this tax. They include those added to legislation via Act 14/...

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