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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.

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.

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.

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.

In the BOE of 6 November, and with effect from 7 November 2024, Royal Decree Law 6/2024 has been approved, introducing a package of urgent measures to mitigate the effects of the DANA which, between 28 October and 4 November 2024, caused significant damage in several regions of Spain, including the Valencian Community, Castilla-La Mancha, Andalusia, Catalonia, the Balearic Islands and Aragon.

Whether consciously or not, people organize parts of their lives into projects. Using a general definition, a project is a temporary effort made to create a unique result. This broad concept encompasses everything from fulfilling a personal need, like planning a trip or buying a vehicle, to more complex operations such as starting a business.

Early planning for the generational succession of a family business is essential for achieving tax optimization and significant tax savings when inheriting shares of a family business or receiving them through donation.