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 [...]
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 [...]