Articles, news and press releases
All the tax, labour and legal news by ETL ILIA
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 [...]
Tax obligations in April 2022
We inform you about the tax obligations corresponding to this month of April, a month that coincides with the presentation of declarations for the 1st quarter of 2023 and [...]
Information to be provided for the preparation of the 2022 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 habitual [...]
News from the 2022 Rent campaign
The main novelties of the 2022 Income campaign include: The maximum individual contribution to private pension plans is 1,500 euros per year (previously 2,000 euros). On the contrary, the [...]
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 [...]
Why do internal consultants want to change their law firm?
The COVID pandemic has changed many things, one of which is how law firms work or how they choose a firm. Wolters Kluwer has carried out the survey [...]
The division of the common thing
The division of the common thing is a right that each co-owner has and is considered one of the causes of the extinction of the common thing. In [...]
The reform of the Bankruptcy Law
On September 26, 2022, the new Bankruptcy Law came into force, which transposed Directive (EU) 2019/1013 of the European Parliament and of the Council of June 20, 2019. [...]
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: [...]
Cryptocurrencies: the bases of the MiCA Law have been approved in Europe
If you have bitcoins or other types of cryptocurrencies, you must know the applicable regulations and the taxation that affects them. In early October, the European Council approved [...]
Cancellation with retroactivity of the fines of Form 720
Form 720 has been controversial since it was created, especially regarding its sanctioning regime, which has been considered excessive and contrary to the principle of free movement of capital [...]
Second Chance and Habitual Residence
The so-called right to the exoneration of unsatisfied liabilities was introduced in Spain in 2015. Since then, it has made it possible for individuals -under certain conditions- to [...]
News about Form 721
Do you have cryptocurrencies abroad? Do you know what tax forms you must declare? If you want to invest in cryptocurrencies, you should know Form 721 and the [...]
Corporate tax: tax rates, deductible expenses and news 2022
If you are going to create a business with a commercial company, you must know the taxation of this type of entity to optimise your taxes. The Corporation Tax is [...]
Tax obligations in July
We summarise the tax obligations corresponding to July, the month that coincides with the presentation of declarations for the 2nd quarter of 2022, the Corporation Tax and the [...]
Form 721, first details
Yesterday, June 29, 2022, the Draft Order approving form 721, "Information statement on cryptocurrencies located abroad," was published. The link is provided along with this article and begins to [...]
Basics For Setting Up A Company In Spain For Foreigners
Who can set up a company in Spain? What type of company should I choose? Do I need to come to Spain to set up a company? How do [...]
How to invest in cryptocurrencies: Binance, Coinbase, Bitpanda, Kraken and KuCoin
Did you know that, according to Fintonic, the volume of people who made a transaction in cryptocurrencies multiplied by 11 when comparing the first quarter of 2022 with [...]