Tax accounting and advice blog and news

gastos deducibles

Income tax and deductible expense

Mon, May 07

The basic principles that the deductible expenses must comply with in the IRPF and for an economic activity.In the calculation of the net income of the economic activities whose system of...

Postal de Sant Pol de Mar

VAT or ITP on the purchase of a home

Mon, May 07

Concept of first delivery of dwellings (new dwellings)The'first supply' of dwellings is understood to be that which is purchased from the developer when the construction or refurbishment is completed...

tax return 2018

Tax return 2018: How do I calculate the capital gain or loss from the sale of a home?

Mon, April 30

A change in the assets of a natural person may result in the need to include increases or decreases in assets in the tax return.Gain or loss of assets.According to personal income tax regulations,...

Spanish tax return 2018

Spanish income tax 2018 untaxed income part two

Mon, April 02

Not all income is included in the 2018 tax return. In this list there are some of them:Income from workDSA and travel subsistence allowances under the conditions and within the limits laid down by...

Taxes in Spain

Citizens who must file the spanish tax return 2018

Sat, March 31

CONTRIBUTORS OBLIGATED TO DECLARE (art. 96 Law) in the Personal Income Tax Return for 2018 In general, taxpayers are required to file and sign income tax returns for this tax, with the...

Spanish tax return 2018

Personal Income Tax Return Declaration exemptions 2018 firts part

Fri, March 30

Exemption for income received from work done abroadIncome from work actually performed abroad is exempt from tax, subject to the following requirements:That such work be carried out for a company or...

Libros de derecho y mazo de justicia

IRPF deduction of legal defense expenses

Wed, February 28

Legal expenses have been paid in one year, which have been deducted as expenses in the determination of net work performance in the income tax return for that year. However, the litigation in respect...

Logo agencia tributaria

Customer credit seizure due diligence is received

Wed, February 28

Customer credit garnishment due diligence has been receivedIn the event that there was no contract of any kind that regulates the commercial relationship or exchange effects in progress with the...


Increase of productivity bonus for AEAT employees

Wed, February 28

Fuentes: Expansión and  CCOOThe Tax Agency has closed an agreement with the unions that raises the bonus for productivity linked to VAT collection.The increase is close to 38% if a gross VAT...

Billetes de 20 euros con grilletes

Tax Agency against fraud 2018

Sat, January 27

The SII and the new information on financial accounts will be key pillars in the AEAT's fight against fraud.Annual Tax Control Plan GuidelinesIntensive use of data analysis technologies, coupled with...