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The new regulation clarifies some of the issues regulated in previous Royal Decree-Laws. Specifically: The period in which late payment interest is not accrued for extraordinary deferrals regulated as a result of COVID-19 is extended to four months. Given that the deadlines for the formulation, verification and approval of the annual accounts were modified at [...]
The Transfer Tax and Stamp Duty is an indirect tax which, under the terms established in the following articles, will be levied: 1. Transfers of property for valuable consideration. 2. Corporate transactions. 3. Documented legal acts. Both Value Added Tax (VAT) and Transfer Tax and Stamp Duty (ITAJD) are levied on the transfer of goods [...]
Industrial and commercial professional benefits in the French income tax return. (Section 5(B) of the supplementary declaration forms No 2042 NR and No 2042 C) For the purposes of personal income tax, industrial and commercial profits are considered to be those obtained by individuals from a commercial, industrial or craft profession exercised in France, even [...]
By having operations with foreign currency, it produces differences that are income or expenses, for "exchange differences". At year-end closing, you have to post the exchange rate differences at the year-end closing date for all accounts with balances in foreign currency. At the time of payment or collection, it is also necessary to make the [...]
With the entry into force of the new "Digital Canon" from August 1, there are many doubts that have arisen, doubts that we will clear: The Royal Decree Law 12/2017 establishes the obligation to charge the Compensation for Digital Copy, to equipment, devices and reproduction media (mobile phones, tablets, computers...) that will fall on manufacturers, [...]
Credit cards originated in 1914 when the Western Union company created a card that gave advantages to its most select customers. She allowed them to enjoy preferential treatment and also a line of credit at no cost. In the decades to come, several large companies copied his idea. They were originally loyalty cards that [...]
This tax is levied on the acquisition of movable and immovable property, for inheritances received by heirs. Taxation depends on kinship and the Autonomous Community where the liquidation is made, which will be that of the deceased's residence. In the event that the deceased is a non-resident, the heirs must also pay tax, but in [...]
The amount of the subsidy granted for each contracting carried out will be 4,950.00 €, and in no case may it be higher. The contracting must be formalised with people who on the date of commencement of the contract are beneficiaries of the National Youth Guarantee System, in the terms provided for in the [...]
Article 59.bis of the Law on Traffic, Circulation of Motor Vehicles and Road Safety establishes that all holders of an administrative authorisation to drive or circulate shall be assigned an Electronic Road Address. This allowance, which also applies to long-term tenants, is compulsory for legal persons, is compulsory for legal persons. In order to be [...]
This is an issue that is not usually given importance when hiring the services of a Property Administrator by a Community of Property Owners. There is a certain controversy, between the Associations of Property Administrators and the judicial sentences, on the obligatory nature of being a member of the Association of Property Administrators, but there [...]
