Last September 29, 2022, Law 18/2022, of September 28, on the creation and growth of companies, was published in the BOE, which, among other measures, approved the use of electronic invoices as mandatory for all companies and self-employed individuals in their commercial relations. This law establishes the following obligations: 1. Obligation for all companies and […]

On July 1, the Constitutional Court has reported, by means of an information note, that it has declared as unconstitutional the regulation of installment payments on Corporate Income Tax approved by the Royal Decree-Law 2/2016, of September 30. The aforementioned regulation had introduced a series of modifications in the calculation of the installment payments for […]

Royal Decree-Law (RDL) 8/2020, of March 17, established an exceptional extension of the deadlines for drawing up and approval of the Annual Accounts due to COVID-19. Now, the recent RDL 19/2020, of May 26, has modified these deadlines establishing the following: – The deadline for drawing up the Annual Accounts is suspended until June 1, […]

The tax return (tax form 540) of the new tax on non-productive assets of legal entities (IANP) must be filed between October 1 and November 30 of 2019, for tax years 2017, 2018 and 2019. Starting next year 2020, form 540 must be filed from June 1 to June 30 of each year. The purpose […]

The Spanish Tax Agency, through its Annual Tax Control Plans, is paying special attention to monitoring the tax risks related to the interposition of companies by private individuals in the process of invoicing personal revenue due to the development of a professional activity. Moreover, it is also keeping track of the risks derived from holding […]