Compensation for objective dismissal: all requirements
201709.22
0

Compensation for objective dismissal: all requirements

in legal

Objective dismissal is the unilateral employer decision to extinguish the labor relationship with the worker because of objective reasons which means, reasons that are not directly attributable to the worker, a fact that distinguishes this type of dismissal from disciplinary dismissal in which the reason is directly attributed to the guilty and serious behavior of…

Income Tax for individuals and Corporate Tax in Spain for 2017
201709.19
0

Income Tax for individuals and Corporate Tax in Spain for 2017

in Tax

Today in our article, we would explain the main characteristics of taxes on the income obtained by individuals and companies. ContentsKinds of Income TaxIndividual Income Tax (IRPF)Tax on income of Non-Residents (IRNR)Corporate Tax Kinds of Income Tax First of all, we have to say that in Spain there are two kinds of taxes on the…

Deductible expenses of the autonomous of 2016 in the IRPF of 2017
201706.14
0

Deductible expenses of the autonomous of 2016 in the IRPF of 2017

in Tax

Many autonomous wonder which expenses made during 2016 they can deduct in the income statement of 2017 because it can represent big savings. In this article, we analyze the deductible expenses for autonomous that tax though direct estimation regime, which is the most common. ContentsWhich are the requirements to consider an expense as deductible?Deductible expenses…

Exemption because for sale of housing to persons over 65
201706.14
0

Exemption because for sale of housing to persons over 65

in Tax

In Spain nowadays more people over 65 years decide to sell a house that they has in their name. It is necessary to know that the sale of the habitual residence is subjected to a fiscal norm, that liberates to pay the IRPF, a little different from the rest of the transactions. If you are…

Compensation of capital losses in 2017
201706.12
0

Compensation of capital losses in 2017

in legal

The capital gains and losses are integrated in the taxable base of the saving. When the balance of this type of income is negative, it can be offset against the positive balance. For example, this would happen when a property was sold below its cadastral value, losing patrimonial value in this operation. Since tax reform…