Legado-ajuar-hereditario

Injustices of the tax system: The inclusion of legacies in the basis of calculation of the ‘household items’.

17 July, 2018

What happens when a person dies and leaves an inheritance of 3 Million €, but 2 Million € of this inheritance constitutes a special legacy for a person who is neither heir nor a legal portion receiver? Who pays for the ‘household items’? Article 15…

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control-fronteras

Fines for undeclared cash at customs are excessive.

11 June, 2018

The Court of Justice of the European Union has sentenced that fines about twice the undeclared amount are excessive. The Spanish regulations on Foreign Transactions, especially the Regulation on the entry and exit of money by border, establishes the seizure, except for a survival minimum,…

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Responsable-fiscal-no-residente

The non-resident tax representative is not always voluntary: some warnings.

15 January, 2018

This is a thorny issue and sometimes a sufficient attention is not paid on it, since a good will mandatory – or a non-cautious professional – may find some troubles not previously foreseen when accepting an assignment by a non-resident. In this article we review…

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Comision_Europea

The European Union has drawn up a black list of tax havens.

2 January, 2018

Until now, each EU State established on its own the list of countries considered as ‘tax havens’. In Spain, the last list was enacted by Royal Decree 1080/1991, which lists no less than 48 territories, updated by Royal Decree 116/2003, of January 31, indicating that…

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Nuevos supuestos de información fiscal obligatoria

New assumptions of mandatory fiscal information:

14 November, 2017

On August 30, a Ministerial Order was published, approving the new MODEL 232 for information referred to related transactions and those with territories considered Tax Havens. Through the aforementioned Order, this information obligation of the Corporation Tax return (Model 200) is transferred to this new…

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Novedades Fiscales

Latest news about annual tax reporting statements

6 November, 2017

We have received from AEDAF (Spanish Association of Tax Advisors) an interesting notice that we transcribe for your information: “The draft of Order by which the terms of presentation of the models 171, 184, 345 and 347 are modified, foresees their advancement, for the declarations…

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texto leyenda

Inconstitucionalidad de la Regularización Fiscal

12 June, 2017

Difundimos un primer comentario de urgencia sobre la  Sentencia del Tribunal Constitucional de 8 de Junio de 2017 declarando la inconstitucionalidad y nulidad de la Disposición Adicional Primera del RDLEY 12/2012 que reguló la regularización fiscal a través de la Declaración Tributaria Especial (DTE), conocida…

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campana_aeat_movimientos_bancarios

Campaña AEAT de comparación de movimientos bancarios con las declaraciones del IVA.

26 April, 2017

Nos ha llegado de la Delegación Catalana de la AEDAF (Asociación Española de Asesores Fiscales), de la que formamos parte, una nota urgente informando de un modelo de carta que parece han comenzado a recibir algunas sociedades y profesionales en el marco de una campaña…

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Generalitat de Catalunya

Nuevos impuestos en Cataluña y modificaciones en tributos cedidos

10 April, 2017

La Generalitat de Catalunya ha aprobado una nueva ley de Medidas Fiscales (Ley 5/2017 de 28 de Marzo) por la que se han introducido modificaciones importantes, la mayoría en vigor a partir del 31 de Marzo de 2017. De Russell James Smith from Leeds, England (Flickr)…

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· REFORMA FISCAL 2015 (Circular 2) ·

30 December, 2014

Modificación en el impuesto sobre el valor añadido (IVA) La Reforma Fiscal en el IVA se justifica en tres razones: Adaptación de ciertos preceptos a la normativa comunitaria y a su interpretación por el tribunal de justicia o los criterios de la Comisión. Determinados ajustes…

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