News from the 2023 Personal Income Tax campaign
On April 3, the Tax Agency begins the deadline to submit the Income and Assets Declaration corresponding to the 2023 financial year. Thus, in this last year, different modifications [...]
Form 720: Annual informative declaration on assets and rights located abroad
If you are a tax resident in Spain and have assets or rights abroad, you must be aware of your tax obligations. The deadline for filing Form 720 is just [...]
Information for the 2023 Income Tax Return
Regarding the documents that you must provide us to prepare the declarations, we mention, by way of example, the following: Rent a) Personal information Confirm your usual [...]
Form 721: New Informative Declaration for Cryptocurrencies
Form 721: Informative declaration of cryptocurrencies abroad. For this tax year 2024, the Tax Agency (AEAT) has implemented a new information declaration about possessing digital currencies or cryptocurrencies [...]
How Law 4/2023 Promotes an Inclusive Work Environment for the LGTBI Collective
Introducción a la Ley 4/2023, de 28 de febrero, para la garantía de los derechos de las personas LGTBI A partir del 2 de marzo, las empresas con más [...]
VAT exemption for intra-community deliveries of goods
Inspections by the Tax Agency (AEAT) Currently, one of the focuses of review by the Tax Agency (AEAT) is intra-community deliveries of goods. Failure to comply with some [...]
Actualizaciones en el Impuesto sobre la Renta para Trabajadores y Profesionales Extranjeros en España desde Diciembre 2023
Introducción: Contextualización de los Cambios Legislativos La Ley 28/2022, conocida como la Ley de fomento del ecosistema de las empresas emergentes, introdujo modificaciones significativas en la Ley del Impuesto [...]
Opinion on the possible unconstitutionality of the Wealth Tax
Below, we share the position of our office about the possible unconstitutionality of the Wealth Tax for the years 2021 onwards and the mechanisms to request its refund. Since [...]
New mileage rates and Personal Income Tax changes
Recent changes in Personal Income Tax As of 18 July 2023, a new regulation, Order HFP/792/2023 issued on 12 July, has been implemented. This order brings with it a [...]
New EU Regulations for the Taxation of Cryptocurrencies
The European Union has approved a directive to ensure compliance with tax obligations linked to cryptoassets. This measure will force cryptoasset service providers to report to tax authorities and [...]