Friday, 8 December 2023

MODIFICATIONS OF PERSONAL INCOME TAX IN 2023

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  As the year 2023 is about to close and in order to think about the tax declaration that we will have to deliver to the Spanish Inland Rev...
Tuesday, 7 February 2023

CHANGES IN INCOME TAX REGULATION REGARDING ARTIST’S WITHHOLDINGS

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Withholding rates applicable to artists have been reduced by the Royal Decree No. 31/2003, published on January 24th 2023. This Royal Decree...
Wednesday, 25 May 2022

INCOME TAX REDUCTION FOR FARMING AND LIVESTOCK

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On 05.10.2022, the Spanish Ministry of Finance has published the Order No. HFP/413/2022, which reduces the net yield index and modifies the ...
Friday, 20 May 2022

THE AMOUNTS RECEIVED BY A LESSOR IN A DEMAND FOR EVICTION ARE TAXED AS INCOME ON REAL ESTATE

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  On 14.12.2021 the Supreme Court declared that all the amounts obtained by a landlord in a demand of eviction are real estate capital yield...
Thursday, 19 May 2022

THE COUNCIL OF EUROPE REVIEWS THE LIST OF NON-COOPERATIVE COUNTRIES IN THE TAX FIELD

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  On 02.04.2022 the Council of Europe revised the list of non-cooperative countries and territories for tax purposes, keeping the following...
Saturday, 14 May 2022

CALCULATION OF PENALTIES FOR LATE SUBMISSION OF TAX STATEMENTS

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  Since 07.11.2021 and according to Law 11/2021, of 09.07.2021, a new system of surcharges for late submission of tax statements to the Spa...
Monday, 9 May 2022

OFFSET OF INCOME TAX STATEMENTS BETWEEN SPOUSES

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  Article 97.6 of the Spanish Income Tax Law gives married taxpayers who are not legally separated the possibility of compensating ...