Transport Plus in the home office era
Given the impact of Covid-19, the Audiencia Nacional established in a judgement that the company can stop paying the transport bonus when the condition that justifies it disappears with home office.
Arm’s Length Principle in Transfer Pricing
In transactions between unrelated companies, market forces often determine the terms of commercial and financial relationships, whereas between related companies such forces may not directly affect prices.
Sanctions for non-compliance with the Home Office Law
The home office agreement is a document that every company must negotiate, draw up and sign with its employees to set out the conditions for home office and, in case of non-compliance, penalties of varying degrees can be apply.
Entry into force of the Single Enabled Electronic Address (DEHú)
As of 06-09-2021, the migration from the DEH to the single Enabled Electronic Address (DEHú) takes place, where, in a single mailbox, all notifications and communications from the different Public Administrations will be available.
Form 123 at Tax Authorities
This is a quarterly form that must be filed electronically or in person by the self-employed, SMEs and Communities of Assets, obliged to withhold or pay on account of Personal Income Tax, Corporation Tax and IRNR, which pay income from movable capital.