Tax deductions for R&D&I
It is a mechanism to provide incentives for certain activities insofar as the results derived from them have repercussions not only for the company that carries them out, but also for society as a whole.
Register of Intra-Community Operators (ROI)
Upon registration, and as long as the Tax Agency does not reject the application, the operator receives the NIF-VAT tax identification number to be able to issue or receive VAT-exempt invoices for intra-Community operations.
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.