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Tax Deductions

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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/...

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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...


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...


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...

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Reduction in Corporate TAX of Software development based on AI

Thu, November 29

Reduction in Spanish Corporate TAX of Software development based on AI  Analyzed Modalities: The creation of procedures developed in computer technology (software) is analyzed for its...


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...


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...

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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...

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The tax reform in Spain introduces significant changes as of 2015

Tue, February 09

The tax reform in Spain introduces significant changes as of 2015 On November 28, 2014, the tax reform which had been negotiated over the previous months in Spain was approved. As a result,...

Spanish Taxation

Spanish income tax rates 2015

Mon, December 28

RATES AND ALLOWANCES FOR SPANISH RESIDENT INCOME TAX Spanish resident tax returns declaring income received in the 2015 calendar year will be submitted during May and June 2016. The deadline for...