Personal income tax

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...

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/...

self-employed worked

Deferments for self-employed workers: VAT and IRPF

Wed, February 15

Measures of Royal Decree-Law 3/2016 in matters of deferred payment Royal Decree-Law 3/2016, of 2 December, eliminated the option of granting deferred payment or split payment of specific tax debts...

Júlia Basic Help

"Autonoma" in Spain

Wed, August 28

I'm registered as autonoma in Spain. Besides having clients in Spain whom I invoice with VAT added and IRPF deducted, I also invoice clients who are located in abroad. What is the correct way to...