Immediate Supply of Information System (SII)

On the 6th of December the Royal Decree 596/2016 of the 2nd of December was published in the Official Spanish Gazette with regards to the modernization, improvement and boost of the use of [...]

News in relation to the keeping of personal income tax record books

On July 17, Order HAC/773/2019 of June 28 was published in the BOE, which regulates the keeping of record books in the Personal Income Tax. The Order came into force on July 18, 2019 and applies [...]

Diets exempt from personal income tax. Obligation to justify: payer or recipient?

Diets exempt from personal income tax. Obligation to justify: payer or recipient? On November 6, 2018, the Central Economic-Administrative Court issued a resolution to an extraordinary appeal for [...]