Steps for a correct and penalty-free tax closing: review of the annual accounts, tax and accounting adjustments, depreciations and provisions, VAT and other tax audits, tax returns, submission of annual accounts and review of results and tax planning.
The ITSGF aims to increase the tax effort of those taxpayers with a greater economic capacity to face the inflationary and energy crisis, and to harmonise the different Autonomous Communities in terms of property taxation.
The revocation of the tax identification number has some consequences, and its reinstatement shall be carried out when it is established that the reasons for the revocation have disappeared.
Several new features have been introduced that will affect taxpayers when filing their tax returns. These include the modification of personal income tax brackets in various autonomous communities and changes related to pension plans.
This law is aimed at improving the business demographics and business climate, increasing the size of companies, boosting entrepreneurship and strengthening the ecosystem of innovative startups, especially in the new digital economy.
There are two types of tourist rental (tourist rental with accommodation service and tourist rental without accommodation service) whose taxation will vary according to the services provided.