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According to VAT regulations, a corrective invoice must be issued in cases where the original invoice does not meet some of the requirements established as mandatory in the regulation governing invoicing obligations. It is also mandatory in cases where the charged VAT rates have been incorrectly determined or when circumstances occur that lead to the modification of the taxable base (return of containers or packaging, discounts, cancellation of operations, alteration in prices or provisional prices, non-payments).

We refer to Order HFP 816/2017 of August 28, published in the B.O.E. on 08/30/2017. This provision creates the Model 232 to collect information on linked operations previously collected in the Corporation Tax declaration. This declaration must be presented in November of each year and will contain information relating to the tax period that began on or after January 1 of the previous year.

When a company acquires a vehicle at the end of a lease with the intention of selling it to one of the company's employees, the VAT on the purchase of the vehicle by the company will be 100% deductible.

We are entering, as every year, the campaign for the income tax declaration. This campaign to settle our fiscal obligations regarding income and assets for the 2022 financial year began last April 11. There are no changes in the deadline for submitting declarations, which will conclude on June 30 (if the result is to be paid with bank domiciliation, the last day will be June 27).

The new special tax on non-reusable plastic packaging, regulated by Law 7/2022 of April 8th on waste and contaminated land for a circular economy.

As of January 1st, 2023, all self-employed groups (RETA) will start contributing to a new system based on profits (real income).

A chant that year after year sounded like a claim, this year comes into force.

Recently at Grup Carles, we renewed the Seal Aquí Assessorem l’Economia Social (Here We Advise the Social Economy), which certifies that we have undergone specific training in the social and solidarity economy. This training allows us to achieve fiscal, labor, and legal specialization in the cooperative model and certifies that we know, work with, and are networked with the cooperative movement and public administrations.

Inspired by the European movement for nature education, forest schools advocate a pedagogical project working to promote the foundations of an outdoor pedagogical proposal. An innovative model of regulated education for students aged 3 to 6, offering the opportunity to transfer the classroom to the forest so that children can learn in direct contact with nature and the environment.