The system of monthly VAT refund
This new system is intended to avoid the financial costs involved in deferring refunds and is available to all those taxpayers duly registered in the register of monthly refunds.
The VAT Form 368 for Telecommunications services
Through Form 368 the company must inform the tax authorities of the VAT charged on their telecommunications, radio and television broadcasting or electronically supplied services, even if there has been no activity.
Telework in Spain: the emergency work solution during the Covid-19 crisis
Legislation on telework in Spain is regulated by the Workers’ Statute and offers many advantages as well for companies (working life) as employees (social welfare). Its main aim is to reduce costs in physical infrastructure investments.
When do Tax Offenses prescribe?
A tax offense occurs when the amount defrauded exceeds 120.000€, while if the amount is less, it would only be considered a tax infringement.
Accrual of bonus payments and holidays when on an ERTE due to force majeure in Spain
In a Temporary Employment Regulation Proceeding due to force majeure (ERTE due to force majeure in Spain), an employee’s contract is suspended meaning they do not go to work and the company stops paying them their salary.