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 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 [...]
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 [...]
The deadline to claim penalties for late submission of Form 720 ends
For certain taxpayers, the deadline to present an appeal for patrimonial liability of the legislative State and recover debts and tax penalties derived from the lack of presentation or [...]
Tax obligations in february
Tax obligations for February. Informative returns and tax settlements. Until February 28: Form 347: Annual declaration of operations with third parties corresponding to the year 2022. Communications to the [...]
When do you have the status of a Large Company, and what implications does it have?
Large Company: requirements to be one, conditions and responsibilities. Below, we give you all the details. When do you have the status of a [...]
ETL ILIA invited as an expert tax advisor in cryptocurrencies on Plaza Radio
Xavier Vilalta, Director of the Tax Department at ETL ILIA, was interviewed by Rafa Lupión on his radio program Se van, an enteral for Plaza Radio, about the current [...]
Tax obligations in November
We summarise the tax obligations for November. Monthly settlements (large companies). Forms: 349, 111, 115,123, 216 and 349. Submission deadline: 11/21/2021 Forms: 303 and 322 VAT: Submission deadline: [...]