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Category: Spanish Taxation

What are the least frequent corporate income tax adjustments?

What are the least frequent corporate income tax adjustments?

corporate income tax

Entities risk forgetting less frequent adjustments when calculating corporate income tax, which can cause problems when filing. As a consequence, there can be problems when it comes to their declaration. Do you want to know more about these extra-accounting adjustments? Here we tell you more about them and how to deal with them, come on!

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3 tips for choosing the 30-day courtesy opt-out period for electronic notifications

3 tips for choosing the 30-day courtesy opt-out period for electronic notifications

electronic notifications

If you are self-employed or have a company, you will know that Hacienda can send you electronic notifications about your tax obligations. These notifications are sent through the DEHú, which you access with your digital certificate or PIN code. However, vacations are sacred and no one wants to be on the lookout for tax liabilities. Find out here how to choose the 30 days of courtesy from Hacienda to not receive notifications, let’s go! 

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How to take advantage of the 30% personal income tax reduction for bonuses produced by your company?

How to take advantage of the 30% personal income tax reduction for bonuses produced by your company?

Personal income tax reductions

Currently, the new regulations allow personal income tax reductions of up to 30% for bonuses with a generation period of more than two years. This is provided that the term of tax periods and the taxpayer has obtained other income. If you want to go deeper into the subject and understand how to enjoy these IRPF reductions for bonuses produced by your company, the first step is to stay until the end of this post, join us! 

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How is Non-Resident Income Tax applied to the sale and purchase of real estate?

How is Non-Resident Income Tax applied to the sale and purchase of real estate?

Non Resident Income Tax

Are you a non-resident who wants to buy or sell your property in Spain? Well, it is important to mention that this is subject to Non-Resident Income Tax (IRNR). The difference between the transfer and acquisition values will determine the gain. Do you want to understand better how this process works? Then, the first step is to stay in our article until the end, join us!

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How to use corrective invoices when a delinquent customer finally pays?

How to use corrective invoices when a delinquent customer finally pays?

Corrective invoices

You probably declared and paid VAT on invoices issued to a delinquent customer, if you are self-employed or entrepreneur. Well, surely you didn’t know before about the rectifying invoices as a useful element to recover the VAT. Do you want to regularize your fiscal and accounting situation? Then, this article is for you, because we will tell you how rectifying invoices work and how they help you to recover VAT from invoices issued to delinquent customers. Come on!

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How will the pension increase in 2023 benefit pensioners?

How will the pension increase in 2023 benefit pensioners?

Pensions in 2023

The Spanish government has announced that pensions in 2023 will go up, having an increase considered the largest since 2011. Being so, this measure will benefit more than 10 million pensioners, who will see their purchasing power increase. Are you a pensioner or are you about to become one and want to know about the pension increase in 2023? Then, this article is for you and for you to plan your future from now on, join us! 

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What is IRNR and what other taxes do NON-residents renting in Spain have to pay?

What is IRNR and what other taxes do NON-residents renting in Spain have to pay?

IRNR

Are you a non-resident renting an apartment in Spain? Then, you should know that you have to pay the Non-Resident Income Tax (IRNR). This is applied on the income obtained in Spanish territory by individuals or legal entities without habitual residence in Spain. If you want to know how to pay this tax and which other taxes you have to pay, this article is for you. Join us!

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What do you prefer as a partner in a company: bonus or dividend?

What do you prefer as a partner in a company: bonus or dividend?

Bonus

Bonuses, like dividends, are benefits that can be received by employees or shareholders of a company. However, although they may seem to be the same concept, both are totally different, even in terms of taxation. In the following article we will tell you about each one and, in addition, we will detail the differences between them. Stay with us until the end to learn the details!

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How to account for social insurance in your company?

How to account for social insurance in your company?

Account for social insurance

The task of account for social insurance is common among companies and entrepreneurs with employees under their charge. Each month, insurance contributions are credited to each employee’s paycheck. Do you have employees under your care and are interested in knowing how to account for their social security contributions? Then this article is for you, join us!

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What is the Immediate Supply of Information of VTA and how does it benefit businesses?

What is the Immediate Supply of Information of VTA and how does it benefit businesses?

Immediate Supply of Information

The Immediate Supply of Information (SII) is the new VAT processing system developed by the Tax Agency. This system is designed for the electronic management of Value Added Tax (VAT) registry books. As such, it allows the management of VAT registration books almost instantaneously through the AEAT website. Do you want to know how the Immediate Supply of Information works and how it benefits companies? Stay until the end!

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