Accounting Department

MODEL 233

MODEL 233 Authorised nurseries or children's centres must present an information statement on the children and the expenses that give right to the application of the increase in deduction for maternity (women with children under three years of age who are entitled to...

MODEL 233

Law 37/1992 of 28 December 1992 on Value Added Tax

Accounting Department

Law 37/1992 of 28 December 1992 on Value Added Tax General VAT General rate at 21%. It applies to all transactions subject to VAT, unless the reduced or super-reduced rates are applied. Reduced VAT Reduced to 10%. Applies to: Foods used for human or animal...

MODEL 151 – Income Tax Return for Impatriates

Accounting Department

MODEL 151 Individuals who acquire their tax residence in Spain as a result of moving to Spanish territory may opt to pay non-resident income tax, while maintaining their status as taxpayers for personal income tax, during the tax period in which the change of...

TAX DEDUCTION OF THE VEHICLE IN AN ECONOMIC ACTIVITY

Accounting Department

We will try to clarify this concept as it is the subject of many consultations and controversies VAT Article 95. LIVA section ONE tells us that "businessmen or professionals may not deduct the fees paid or paid for the acquisition or importation of goods or services...

SELF-EMPLOYED RATES 2020

Accounting Department

Currently, without reductions or bonuses, the quota for self-employed corporate members for 2020 is 367.84 euros per month, provided that it is quoted at the minimum base Amount of the flat rate for a car in 2020 First 12 months: 80% bonus on the minimum base in case...

¿DO I HAVE THE RIGHT TO COLLECT THE CHECK OF 200 EUROS FOR FOOD??

Here are the requirements: L'ajuda es lliurarà com un pagament únic per fer front a la pujada del preu dels comestibles, que supera el 15% el darrer any. El Govern ha aprovat aquest dimarts al Consell de Ministres El nou...

“CREATE AND GROW” LAW

New law on the creation and growth of companies On November 30, 2021, the Council of Ministers approved the "Create and Grow" Law project and the Law was approved on September 29, 2022. After the Anti-Fraud Law, which was created by to avoid double accounting and B...

DELAYED RETIREMENT

Delayed retirement and what benefits it has Què és la jubilació demorada? Delayed retirement is the alternative available to workers (either self-employed or employed) who want to extend their working life beyond the ordinary retirement age, in exchange for receiving...

NEW CONTRIBUTION SYSTEM FOR FREELANCERS

New contribution system for freelancers When does it come into force? As of January 1, 2023. What is the system for calculating the RETA fee? It shall be declared on the basis of their actual net income; It will be the difference between income and expenses and a......