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...
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...
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...
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...
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,...
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...
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...
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...
* 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...
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/...
