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ANDWe understand the importance of staying up to date with the latest government regulations and changes in public administration.

This section is dedicated to making you aware of different topics of interest, updated and relevant information. with the latest news and trends in the tax field and public administration. Everything you need to be informed.

We invite you to explore our site and take advantage of all the resources we have to offer.

Information

of interest

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Fiscalidad de las herencias yacentes

Se puede definir la herencia yacente como la fase de la sucesión que se produce desde la muerte del causante hasta la aceptación o repudiación/rechazo de la herencia por parte de los herederos. Durante este periodo la herencia no tiene titular, por lo que el patrimonio que la compone se considera como herencia yacente.

Declaración de la Renta de persona fallecida

Las personas fallecidas mantienen sus obligaciones fiscales, hasta el mismo día de su fallecimiento. Por lo tanto, una persona fallecida en una determinada fecha, estará obligada a presentar declaración de IRPF de ese ejercicio económico.

Compensación de pérdidas de Forum Filatélico I y ll

Han transcurrido más de 16 años desde que estalló el escándalo de Fórum Filatélico, una gigantesca estafa piramidal que, bajo la tapadera del negocio de venta de sellos, se llevó los ahorros de cientos de miles de inversores. Recordemos que la compañía entró en concurso de acreedores poco después de ser intervenida, a mediados de 2006. Y desde entonces la lucha de los afectados por recuperar su dinero -o parte del mismo- fue ardua e incesante.

Fiscalidad directa en la venta de una vivienda

El principio general es que la venta de un elemento del patrimonio inmobiliario, como puede ser una vivienda o cualquiera otro (bajo comercial, local, plaza de garaje, terreno, etc…), estará sujeto al Impuesto sobre la Renta de las Personas Físicas, por la ganancia patrimonial que hayamos obtenido en la venta.

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Cambios normativos en la recuperación del IVA de las facturas impagadas

A partir de 2023 se han introducido cambios que benefician a las empresas y profesionales, que tienen clientes morosos y no les pagan. Se han introducido mejoras a la hora de recuperar el IVA repercutido, ampliándose los plazos para llevar a cabo los trámites y flexibilizándose la forma de reclamar el pago.

Domicilio
social y fiscal

Son términos que suenan parecido, que aparentan significar lo mismo, pero que tienen connotaciones jurídicas y fiscales distintas, que son las que pretendemos aclarar en este trabajo, junto con otros términos similares, que se pueden prestar a confusión (residencia habitual, sede administrativa, etc…).

Provisional NIF
and Definitive NIF

Como sabemos, el NIF es acrónimo de Número de Identificación Fiscal, una combinación alfanumérica, de 9 dígitos, que identifica de manera inequívoca y única a cada ciudadano español.

Informe de
Vida Laboral

Es un documento muy frecuente, que se utiliza para acreditar las situaciones laborales que ha tenido una persona a lo largo de su trayectoria. Vamos a ver en el presente trabajo la interpretación de su contenido.

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THE "CIF" REVOKED

As we already know, the NIF/CIF is the tax identification document used in Spain for natural persons (NIF), and for legal entities (CIF). Until 2008, this double nomenclature was used, and starting this year, everything was unified under the term NIF. It is a unique and unequivocal number that relates and identifies each person, natural or legal, inside and outside Spanish territory.

Excluding variables in the objective estimation system (modules).

It is an aspect that all taxpayers who are in objective estimation must monitor, that is, the famous modules, which are applicable to natural persons (self-employed), who carry out a certain type of activity, and under certain requirements and conditions.

Aid for agricultural diesel and refund of the special tax on hydrocarbons

Yes sir... you have the right to a partial refund of the Hydrocarbon Tax, if you are a farmer or rancher, for the acquisition of diesel fuel that has been used in work as fuel in activities such as agriculture, livestock, and forestry.

Fixed assets of a real estate nature

As we analyzed and saw In previous works in the equity block of fixed assets (non-current assets), we can find the following categories....

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Here you can find internal communications with the most relevant information and news of interest. This section aims to be a direct communication channelecto, fluid and transparent. We hope you like it and that it is useful to you.

Announcements internal to clients

Dear customers:
Although the issue of contractors and subcontractors seems to only affect the construction sector, the General Tax Law establishes that people who contract or subcontract the execution of works or the provision of services corresponding to their main economic activity...

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Dear customers:

In the BOP of the province of Córdoba, on June 15, 2023, thecall for subsidies to support self-employment in the Province of Córdoba, fiscal year 2023.

We attach a link for the application:

Electronic office > Procedure (eprinsa.es)

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Dear client, in the BOP of the province of Córdoba, today, June 15, 2023, the call for subsidies to support self-employment in the Province of Córdoba, fiscal year 2023, has been published.

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Dear customers:

We attach a newsletter that includes the changes published in Royal Decree Law 5/2023, related to therenewal of zero VAT rates on food and some Personal Income Tax and Corporate Income Tax measures to encourage the acquisition of electric vehicles and battery charging systems for these vehicles.

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Dear customers:

In the BOP of the province of Córdoba, today, June 15, 2023, the call for subsidies to support self-employment in the Province of Córdoba, fiscal year 2023, has been published.

We attach a link for the application:

https://sede.eprinsa.es/iprodeco/tramites/procedimiento/28001/convocatoria-de-subvenciones-al-apoyo-del-empleo-autonomo-2023

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Dear clients, we attach the following information:

Change in payment methodcarried out by Law 12/2023 of May 24, the first provision thatmodifies the Urban Leasing Law (Leasing of housing and also other uses (premises, warehouses, etc.):

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Dear customers:

We attach a newsletter that includes the changes published in Royal Decree Law 5/2023, related to therenewal of zero VAT rates on food and some Personal Income Tax and Corporate Income Tax measures to encourage the acquisition of electric vehicles and battery charging systems for these vehicles.

MORE INFORMATION

Dear customers:

We are informed from the CADE of Rute that acall published in BOJA July 11, 2023 to compensate for the extra cost of energy, gas and electricity, companies especially affected by the increase in prices derived from the war in Ukraine, whose most important aspects are:

Annex to the Official Gazette of the Junta de Andalucía. (BOJA), in relation to the call.

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Inform

Dear clients, we attach the following information:

Change in payment methodcarried out by Law 12/2023 of May 24, the first provision thatmodifies the Urban Leasing Law (Leasing of housing and also other uses (premises, warehouses, etc.):

MORE INFORMATION

Dear customers:

We are informed from the CADE of Rute that acall published in BOJA July 11, 2023 to compensate for the extra cost of energy, gas and electricity, companies especially affected by the increase in prices derived from the war in Ukraine, whose most important aspects are:

MORE INFORMATION

Private banking

consultancyof companies

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Compensación de pérdidas de Forum Filatélico I y ll

Fiscalidad directa en la venta de una vivienda