Sale of Pre-emptive Subscription Rights: How they are taxed in 2017?
201711.17
0

Sale of Pre-emptive Subscription Rights: How they are taxed in 2017?

in Tax

Law 26/2014 of reform of the Personal Income Tax, modified among others, the article 37.1a) of the Personal Income Tax Law (IRPF). Specifically, it affects the sale of pre-emptive subscription rights, which are granted to shareholders when there is an increase in capital and allow a preferential purchase of the shares that are the objective…

Payments in kind: how to optimize Personal Income Tax (IRPF) taxation?
201711.13
0

Payments in kind: how to optimize Personal Income Tax (IRPF) taxation?

in Tax

A payment in kind or flexible is that which an employee receives in goods, rights or services, instead of collecting all the salary through monetary compensation. It is a motivation and incentive that can influence the welfare of the worker and, as a consequence, their performance. There are several tax exemptions in some of these…

Family Asset-holding Company: advantages and disadvantages
201711.07
0

Family Asset-holding Company: advantages and disadvantages

in legal

The creation of an asset-holding company can be on account of diverse reasons, no incompatible, but in a lot of cases supplementary between them: the decision to separate certain assets of the derivative risk of the exercise of an economic activity, the wish to enjoy the taxation on Corporate Tax (IS) instead of doing it…

What is the LEI code and how it can be obtained?
201710.31
0

What is the LEI code and how it can be obtained?

in legal

ContentsWhat is the LEI code?Who has to have the LEI code?When do you have got it?How it can be obtained? What is the LEI code? The LEI code (Legal Entity Identifier) is a 20-character alphanumeric code that univocally identifies Legal Entities worldwide. The LEI is unique, permanent, consistent and portable for each entity or platform…

Exceptions IRPF: Who is NOT obliged to make the fulfilment?
201710.26
0

Exceptions IRPF: Who is NOT obliged to make the fulfilment?

in legal

Do you have to submit the IRPF Form mandatory? Surely the same question arises to thousands of citizens each year, especially those who have no experience or have recently changed their job. Although the general rule says that no one is exempt, the Law of IRPF stipulates several exceptions of submitting the Form that depend…