Disclaimer
We base our advice on current legislation, interpretations and legal doctrine. This does not prevent the administration from being able to challenge it or to change existing interpretations.
We base our advice on current legislation, interpretations and legal doctrine. This does not prevent the administration from being able to challenge it or to change existing interpretations.
Stefanie Defrancq
Recent news items
What you should know about the Spanish federal wealth tax
In Spain, collection and administration of wealth tax is the responsibility of the country’s various autonomous regions. Every region is free to decide whether or not to impose a wealth tax. Andalusia, for example, chose to do away with all forms of wealth taxation on 20 September 2022. All good things come to an end, however…
read more ...
Expanded reporting obligations: dotting the i's
Starting in the 2022 fiscal year, there will be a wider set of reporting obligations, with the total amount for all types of expense allowances always having to be declared on your tax form. Forms 281.10 and 281.20 for the 2022 fiscal year are due no later than 28 February 2023. As such, here we have dotted the i's and cross the t's on reimbursements of costs proper to the employer.
read more ...
Diverse VAT changes to the application of the actual use method: an overview
From 2023 there is a new procedure for ‘mixed’ and ‘partial’ taxpayers who want to base their VAT deduction on actual use. Amongst other things, prior notification is now required. We provide you with an overview.
read more ...