Entry into force of the new Self-Employed Law
On October 25, 2017, Law 6/2017, of October 24, on Urgent Self-Employment Reforms, was published in the BOE number 257. In this note we collect the modifications that affect the tax field, which [...]
Personal income tax exemption from maternity benefit
The Supreme Court, in a ruling of October 3, 2018, has ruled that public maternity benefits received from Social Security are exempt from personal income tax. Until now, mothers who received the [...]
The AJD tax on mortgages, how is it now?
On October 16, 2018, the Supreme Court issued a ruling providing that the person who must pay the Tax on Documented Legal Acts, in the form of notarial documents, was the lender. This represented [...]
AEDAF and AIRBNB Collaboration Agreement
The Spanish Tax Consultants’ Association (AEDAF) has signed an agreement with AIRBNB following which the Association will collaborate with AIRBNB to facilitate information sessions to provide [...]
Main tax changes in the area of floor clauses
A new forty-fifth additional condition is added to Law 35/2006, of the 28th of November, on Personal Income Tax and the partial modification of acts on Corporation Tax, on Income Tax for [...]