Like every year, the Spanish Personal income tax filing season is back again. For fiscal year 2022, the term started on April 11 and the tax filing can be done up until June 30, 2023. If payment is to be done by bank direct debit, the deadline for submission will be...
The Spanish Government has launched a public consultation, prior to elaborating the draft bill, the rule that has to transpose to Spanish regulations the EU Directive to ensure a minimum global Corporate Income Tax for multinationals and enterprises within the...
Like every year, the Spanish tax authorities Directorate has approved the general guidelines of the Annual Plan for Tax Control. These make references to the lines of action to prevent and control fraud that are considered more relevant. Thus, they reinforce actions...
Spanish Corporate Income Tax requires large enterprises and tax consolidation groups to pay a minimum taxation of 15%, which limits the application of tax credits to foment certain economic activities (such as R&D and Technological Innovation, film productions,...
In a recent Sentence, the Spanish National Court has changed its point of view and now considers that software development expenses do not form part of the basis of the Technological innovation (TI) tax credit, even though the taxpayer has a Reasoned Report from the...
In times of economic crisis, collecting bad debts can become quite a feat. Conscious of this, Spanish tax regulations provide for a mechanism to modify the VAT taxable base, allowing a company to avoid financial hardship when it must pay VAT on a credit that is...
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