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Personal income tax

Passenger Relaxed in Airport

Income tax deductible for geographic mobility

Thu, June 04

We analyse whether, on the occasion of a new employment contract, you are entitled to the application of the reduction for geographical mobility in personal income tax. Article 19.2 of Law 35/...

Drawing of Mother and Father with Children

Joint declaration of income with the family outside Spain

Thu, May 28

Cases in which a joint declaration can be filed with the spouse and children, if they live outside Spain First of all, it is necessary to determine in which state you reside, in principle if you...

Drawing of a house

Personal income tax of a property located abroad

Thu, May 28

Income tax on an unleased property located abroad Real estate income must be allocated for the property located abroad: Article 85 of the LIRPF, regulates the allocation of real estate...

Escritor fumando en pipa delante de su máquina de escribir

Taxation in the IRPF of literary composition

Mon, September 16

IRPF taxation of the publication of literary works in electronic and paper format directly and through third parties. 1.- Earnings from workSection 2 of article 17 of Law 35/2006, of 28 November...

Dos profesionales trabajando

A professional is active in the UK and Spain

Mon, April 01

A taxpayer, resident in Spain, carries out his professional activity both in Spain and in the United Kingdom, making payments on account in both states. They are therefore obliged to make...

Logo YouTuber

Deductibility in the IRPF of the expenses of a Youtuber

Fri, March 22

Deductibility in the IRPF of the expenses of clothes and wardrobe (and any element that forms an essential part of the video) that a Youtuber uses in the realization of the videos.The clothes that...

MOPI

Tax return and childcare expenses

Fri, March 22

Childcare expenses and the compatibility between the exemption provided for in Article 42(3)(b) and the deduction for childcare facilities under Article 18 of the Personal Income Tax Act. 1.- If...

Nursery

Extended maternity deduction in 1000 euros

Fri, March 22

Extension up to 1,000 euros for maternity deduction Law 6/2018, of 3 July, on the General State Budget for 2018 modifies the wording of article 81 of Law 35/2006, of 28 November, on Personal...

Autónomo trabajando

THE SELF-EMPLOYMENT REFORM LAW IS BEING INAPPLICABLE

Wed, October 24

THE CONFUSING WORDING AND RESTRICTIVE INTERPRETATION BY THE TAX OFFICE LEAD TO UNCERTAINTY AND INSECURITY IN THE COLLECTIVE  The majority of the self-employed who should have the right to...

Expenses

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...

SII