Following the Supreme Court Ruling of 21 June 2022, which declared a change of criteria regarding the attribution of income from the granting of the purchase option present in this type of contracts,...
With effect from 1 January 2023, new tax incentives for the promotion of culture will be introduced in the Historical Territory of Bizkaia to replace the deduction in force until 2022..Pending the...
On 30 December last, Law 36/2022, of 28 December, which introduces certain tax measures in Navarre, was published in the BON (Official Journal of Navarre). Among others, and according to its...
With regard to the approval in the Historical Territory of Gipuzkoa of Provincial Law 1/2023, of 17 January, approving certain modifications for the year 2023, we have prepared an informative note...
24/2022, of 23 December, on tax measures for the year 2023, which modifies various taxes, we have prepared an informative note explaining these measures. Among the various tax developments, the...
On the occasion of the publication of the General State Budget Law for 2023, we have prepared an informative note with the main tax measures introduced by the law..It should be noted that the...
With regard to the modification introduced, with effect from 1 January 2023 (with the exception of the Historical Territory of Gipuzkoa, which has been partially introduced with effect from 1 January...
With regard to the recent publication of the Provincial Decrees approved in each Historical Territory approving the new withholding tax tables applicable to employment income as of 1 January 2023, we...
1.- Form 720 Taxpayers subject to both Personal Income Tax (IRPF) and Corporate Income Tax (IS) who own assets and rights located abroad are obliged to file this form electronically (the filing...
