On July 4, 2018, Law 6/2018, of July 3, on the General Budgets of the State was published in the BOE. In it are presented, the tax changes regarding the Income Tax that come into force in the income statement of 2018, which will be submitted during 2019. We summarize the most important ones below….
![Mini one-stop shop: Frequently Asked Questions [Resolved]](https://gmtaxconsultancy.com/wp-content/uploads/2019/03/mini-ventanilla-unica.jpg "Mini one-stop shop: Frequently Asked Questions [Resolved]")
From January 1, 2015, all telecommunication, electronic and broadcasting or television services provided by a company or a professional to particular final consumers, established or residing in European countries other than the one of the provider of that service must be taxed in the State of establishment or residence of the final consumer. This means…
A family business can be defined as that company in which a family holds the direction of the general strategy and its control. In other words, is that in which a significant part of the capital must have in possession of a set of subjects interconnected by family relationships. Family businesses are very important in…
The shareholdings are that parts in which the shareholder equity of a Limited Liability Company is divided. In this way, a part of a company is acquired with all the rights and obligations that this entails. In the case of wanting to sell the social participations, you have to know well its taxation. Below we…
When a working women gives birth has right to receive a maternity benefit paid from the Social Security. This benefit is exempt from taxation, but until a recent sentence from the Supreme Court, there were still doubts in the interpretation of this section of the IRPF Law. Below we explain how this controversy developed and…
Law 11/2018, of December 28, modifies the content of the Capital Companies Act, the Commercial Code and the account auditing law. The most significant modifications are the following: ContentsModifications in the law of capital companiesModification in the accreditation of the reality of the contributionsMoment and form of dividend paymentRight of separation in case of lack…
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