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Problems with the sale of the bare ownership of a property
DANA: Damage tax measures approved - RDL 6/2024
On 6 November 2024, Royal Decree Law 6/2024 was published in the BOE with effect from 7 November 2024. This regulation introduces several fiscal measures aimed at municipalities affected by the DANA between 28 October and 4 November 2024. In this article, we will detail the most relevant tax measures and analyse how they influence taxpayers, companies and specific sectors.
How are Christmas lottery prizes taxed?
Every year on December 22nd, the Christmas lottery is celebrated, which is subject to personal income tax (IRPF) at a fixed rate of 20%. This same tax rate is applied to prizes from the ONCE, the Red Cross, and certain regional lotteries.
Informative Declarations of November: The Model 232 for Linked Operations
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.
Prices and access to housing: this is what the residential market will look like in 2026
The housing market faces 2026 with prices continuing to rise and access becoming increasingly difficult for many buyers and tenants.
Form 232: when it must be submitted and what must be declared
Form 232 is an informative declaration that some companies are required to submit during the month of November, provided that in the previous year they carried out certain related-party transactions or transactions with persons or entities located in tax havens.
Minimum wage rises 5% in latest government deal
The SMI will rise from 1.080 euros in 2023 to 1.134 euros in 2024. Pending the official publication in the BOE in the coming days of the increase in the SMI, it is already advisable to update the tables and prepare the costs of the workforce.
What happens if the administrator closes the company without paying the workers?
When a company ceases to operate without following legal procedures, the consequences can be serious, especially for the administrator. This was recently confirmed by the Provincial Court of Murcia, which convicted an administrator of being liable with his personal assets for unpaid wages owed to two workers following the irregular closure of the company.
Legislative news
Objective assessment method for income tax and the special simplified VAT system for 2024
Publication of OrderHFP/1359/2023, of 19 December, by which the objective assessment method of Personal Income Tax and the special simplified system of Value Added Tax are developed for the year 2024.
Modification of the Personal Income Tax Regulations
Publication of Royal Decree 142/2024, of 6 February, amending the Personal Income Tax Regulations, approved by Royal Decree 439/2007, on withholdings and advance payments.