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ANDWe understand the importance of staying up to date with the latest government regulations and changes in public administration.

 

This section is dedicated to making you aware of different topics of interest, updated and relevant information. with the latest news and trends in the tax field and public administration. Everything you need to be  informed.

We invite you to explore our site and take advantage of all the resources we have to offer. 

Information

of interest

news bulletin

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Taxation of unexpired inheritances

 

 

A dormant estate can be defined as the phase of succession that occurs from the death of the deceased until the heirs accept or reject the inheritance. During this period, the estate has no owner, so the assets it comprises are considered dormant estates.

Income Tax Return of a Deceased Person

 

 

Deceased persons retain their tax obligations until the day of their death. Therefore, a person who dies on a certain date will be required to file an income tax return for that fiscal year.

Compensation for losses of Philatelic Forum I and II

 

More than 16 years have passed since the Fórum Filatélico scandal broke, a gigantic Ponzi scheme that, under the guise of stamp sales, sapped the savings of hundreds of thousands of investors. It's worth remembering that the company filed for bankruptcy shortly after being taken over, in mid-2006.

Direct taxation on the sale of a home

 

 

The general principle is that the sale of a real estate asset, such as a home or any other asset (commercial premises, commercial premises, parking space, land, etc.), will be subject to Personal Income Tax, based on the capital gain obtained from the sale.

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Regulatory changes in the recovery of VAT on unpaid invoices

Starting in 2023, changes have been introduced that benefit businesses and professionals with delinquent clients who aren't paying them. Improvements have been made to recovering VAT, extending the deadlines for completing the procedures and making the process of claiming payment more flexible.

Home
social and fiscal

 

Son términos que suenan parecido, que aparentan significar lo mismo, pero que tienen connotaciones jurídicas y fiscales distintas, que son las que pretendemos aclarar en este trabajo, junto con otros términos similares, que se pueden prestar a confusión (residencia habitual, sede administrativa, etc…).

Provisional NIF
and Final NIF

 

As we know, the NIF is an acronym for Tax Identification Number, a 9-digit alphanumeric combination that unequivocally and uniquely identifies each Spanish citizen.

Report of
Working Life

 

It's a very common document used to certify a person's employment status throughout their career. In this article, we'll explore the interpretation of its contents.

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THE "CIF" REVOKED

As we already know, the NIF/CIF is the tax identification document used in Spain for natural persons (NIF), and for legal entities (CIF). Until 2008, this double nomenclature was used, and starting this year, everything was unified under the term NIF. It is a unique and unequivocal number that relates and identifies each person, natural or legal, inside and outside Spanish territory.

Excluding variables in the objective estimation system (modules).

It is an aspect that all taxpayers who are in objective estimation must monitor, that is, the famous modules, which are applicable to natural persons (self-employed), who carry out a certain type of activity, and under certain requirements and conditions.

Aid for agricultural diesel and refund of the special tax on hydrocarbons

Yes sir... you have the right to a partial refund of the Hydrocarbon Tax, if you are a farmer or rancher, for the acquisition of diesel fuel that has been used in work as fuel in activities such as agriculture, livestock, and forestry.

Fixed assets of a real estate nature

As we analyzed and saw  In previous works in the equity block of fixed assets (non-current assets), we can find the following categories....

Here you can find internal communications with the most relevant information and news of interest. This section aims to be a direct communication channelecto, fluid and transparent. We hope you like it and that it is useful to you.

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Announcements internal to clients

Dear customers: 
Although the issue of contractors and subcontractors seems to only affect the construction sector, the General Tax Law establishes that people who contract or subcontract the execution of works or the provision of services corresponding to their main economic activity...

Dear customers:

In the BOP of the province of Córdoba, on June 15, 2023, thecall for subsidies to support self-employment in the Province of Córdoba, fiscal year 2023.

We attach a link for the application:

Electronic office > Procedure (eprinsa.es)

Dear client, in the BOP of the province of Córdoba, today, June 15, 2023, the call for subsidies to support self-employment in the Province of Córdoba, fiscal year 2023, has been published.

Dear customers:

We attach a newsletter that includes the changes published in Royal Decree Law 5/2023, related to therenewal of zero VAT rates on food and some Personal Income Tax and Corporate Income Tax measures to encourage the acquisition of electric vehicles and battery charging systems for these vehicles. 

Dear customers:

In the BOP of the province of Córdoba, today, June 15, 2023, the call for subsidies to support self-employment in the Province of Córdoba, fiscal year 2023, has been published.

We attach a link for the application:

https://sede.eprinsa.es/iprodeco/tramites/procedimiento/28001/convocatoria-de-subvenciones-al-apoyo-del-empleo-autonomo-2023
 

Dear clients, we attach the following information:

Change in payment methodcarried out by Law 12/2023 of May 24, the first provision thatmodifies the Urban Leasing Law (Leasing of housing and also other uses (premises, warehouses, etc.):

Dear customers:

We attach a newsletter that includes the changes published in Royal Decree Law 5/2023, related to therenewal of zero VAT rates on food and some Personal Income Tax and Corporate Income Tax measures to encourage the acquisition of electric vehicles and battery charging systems for these vehicles. 

Dear customers:

We are informed from the CADE of Rute that acall published in BOJA July 11, 2023 to compensate for the extra cost of energy, gas and electricity, companies especially affected by the increase in prices derived from the war in Ukraine, whose most important aspects are:

Annex to the Official Gazette of the Junta de Andalucía. (BOJA), in relation to the call.

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Inform

Dear clients, we attach the following information:

Change in payment methodcarried out by Law 12/2023 of May 24, the first provision thatmodifies the Urban Leasing Law (Leasing of housing and also other uses (premises, warehouses, etc.):

Dear customers:

We are informed from the CADE of Rute that acall published in BOJA July 11, 2023 to compensate for the extra cost of energy, gas and electricity, companies especially affected by the increase in prices derived from the war in Ukraine, whose most important aspects are:

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