The Law Accompanying the 2020 Budget, Law 5/2020, of April 29, has recently been published in the Official Journal of the Generalitat of Catalonia (DOCG), which includes relevant tax changes, especially in relation to the Personal Income Tax (“IRPF”), the Inheritance and Gift Tax (“ISD”) and the Transfer Tax (“ITP”). Regarding the Personal Income Tax…
On 23 April came into force, the Royal Decree-Law 15/2020 of 21 April, that approves certain resolutions regarding leases for non-residential uses, which is applicable in essence to self-employed (“autónomos”) tenants whose activity has been suspended due to the declaration of the alarm state or whose turnover has fallen by 75% compared to turnover for the same…
With the approval of Royal Decree-Law 15/2020, of April 21st, 2020, the extraordinary option for the modality of installment payments provided for in article 40.3 of the Corporation Tax Law(calculated in accordance with the tax base of the first 3, 9 or 11 months of the year, respectively) for taxpayers who have a tax period…
The Spanish Government published a draft law imposing a tax on digital services in Spain, thereby initiating a formal parliamentary procedure to introduce this measure. The goal of this law is to avoid unfair competition with traditional businesses. ContentsTo whom it will apply?Information to submitPurpose vs. practice To whom it will apply? The proposed tax…
On the occasion of the crisis produced by the COVID-19, last Friday the Royal Decree-Law 7/2020 of 12 March was published in the BOE and today the Royal Decree-Law 8/2020 has been published. Of the set of measures approved, the measures of a tax, labor and social security, commercial and financial nature affecting the development…
Insolvency refers to the state of a company or a private individual in which it is no longer able to settle outstanding payments because its expenses can no longer be covered by its income. This can be caused by, for example, bad investments, incorrectly assessed business risk or errors in the price calculation. But also…
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