Tag: Tax

Europe declares spanish courts have to control IRPH

The Supreme Court of Justice of the European Union has considered that the Spanish courts of justice should ensure the clear and comprehensible nature of the clauses contained in mortgage agreements that establish the application of a variable interest rate based on the benchmark index of the savings banks (IRPH). Two years after the Barcelona ...

Mònica de Sangenís

UPDATES in the VAT for intra-community regime of goods as of March 1st, 2020

The aim of the update is to achieve a simplified and uniform taxation of intra-Community operations in all Member States. Among other modifications, it is established that the shipment of a good to a customer’s warehouse in another Member State will not be considered as an intra-Community transaction until the customer removes the merchandise from ...

Ana Brillas

Generalitat de Catalunya Tax to counter the effects of the climate change

The tax on carbon dioxide emissions of mechanical traction vehicles is a tax established by the Generalitat de Catalunya, which tolls the carbon dioxide emissions produced by the vehicles that have an effect on the increase of gas emissions with greenhouse effect. This tax must be paid by those who have their fiscal domicile in ...

Ana Brillas

TAX FREE electronic stamping (DIVA)

The procedure for the VAT refund to non-resident travelers in the European Union will be exclusively telematic as of January 1, 2019. The DIVA system will be mandatory, as well as the only valid system in Spain. It will allow the electronic stamping of the proof of exit of the goods to which the regulation ...

Ana Sebastián

(CAT) Operacions amb o sense IVA? Nou programa d’ajuda d’Hisenda

Ana Brillas

Deductions for donations

Taxpayers of the Income Tax of individuals, who make donations to foundations or non-profit organizations under the special regime of Law 49/2002, can apply the following percentages to the group of donations made with the right to deduction: Donation up to 150 euros Deduction rate: 75% Other donations from 150 euros Deduction rate: 30%* *If in the ...

Mª José Sorribas

(CAT) Canvis en les despeses deduïbles dels autònoms per a 2018

Ana Brillas

(CAT) Reclama la teva plusvàlua

Neus Vallara

(CAT) Renda 2016: dates i novetats a tenir en compte

Ana Brillas

(CAT) Seguirem pagant l’impost de plusvàlua?

Ana Brillas

(CAT) Com declarar les quantitats percebudes en concepte de clàusules sòl?

Ana Brillas

(CAT) Entrada en vigor del Subministrament Immediat de Informació (SII)

Ana Sebastián

(CAT) L’AEAT elimina els ajornaments a partir del 2017

Ana Sebastián

(CAT) Pujada dels pagaments fraccionats de l’impost sobre societats

Ana Brillas

(CAT) Plusvàlues en entredit

Mara Vilanova