The tax authority has changed its criteria and now considers that the premiums of life insurance linked to a mortgage on a rented property are a deductible expense in the personal income tax (IRPF).
Is a debt settled if a company pays an invoice into a fraudulent account believing it was paying its supplier?
The entry into force of CNAE-2025 requires companies and self-employed individuals to update the coding of their economic activity. We provide the official equivalence table from INE to adapt the headings of IAE to the new framework in census procedures, contributions, and public aid.
See some recently appeared court rulings of interest.
How are these types of payments taxed in VAT and IRPF?
Workers with fixed discontinuous contracts in Spain are guaranteed the right to receive unemployment benefits during their seasonal inactivity periods.
Is it properly convened?
The deadline to pay the pending 40% ends on November 5.
A delay in commercial collection compromises the liquidity of freelancers and SMEs, but Spanish legislation offers an agile framework to demand credit with surcharges, comply with the mandatory pre-judicial filter, and recover the settled VAT.
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