Some questions in English

Painting a server

Can a SERVER in Spain be a permanent establishment?

Thu, November 29

To the extent that the server in Spanish territory used complies with all the requirements set forth below, it would have to be concluded that such server would constitute a permanent establishment...

cognition system

Reduction in Corporate TAX of Software development based on AI

Thu, November 29

Analyzed Modalities:The creation of procedures developed in computer technology (software) is analyzed for its optimal commercialization, in the following way: a) Through the perpetual,...

Judge's mallet

Supreme Court To Decide Whether To Confirm Jurisprudential Turn Of Mortgage Tax Judgment

Wed, October 24

The Plenum of the Third Chamber of the Supreme Court will decide whether to confirm the jurisprudential turn of the ruling on the mortgage taxInformation note by the President of the Third...

mortgage

The bank must pay the mortgage tax

Wed, October 24

The Supreme Court has clarified that who must pay the tax on legal acts documented in the public deeds of mortgage loan is the lender, not who receives the loan. Last Minute: The Plenum of the...

Freelance

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...

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...

SII