EDITORIAL

In this first Fiscal News Newsletter we will talk about:

  1. Tax Measures in RD-L 35/2020
  2. Tax measures introduced in the General State Budget Law for the year 2021
  3. What is the place of performance of the activity, for IAE purposes, when employees telework?
  4. Self-employed persons who telework because of COVID will not be able to deduct expenses for supplies.
  5. The date of the paper notification prevails over the date of electronic notification
  6. According to the Audiencia Nacional, the tax option regime is not applicable to the compensation of BINS.
  7. The purchase and sale of a pharmacy must be taxed for Documented Legal Acts.

And as usual you will find various news and the tax calendar of the Spanish territory.

Actualidad Fiscal: Newsletter – Issue 1

actualidad_fiscal_01_-_2021_-_torras_asociadosDownload
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EDITORIAL In this first Fiscal News Newsletter we will talk about: Tax Measures in RD-L 35/2020 Tax measures introduced in the General State Budget Law for the year 2021 What is the place of performance of the activity, for IAE purposes, when employees telework? Self-employed persons who telework because of COVID will not be able to deduct expenses for supplies. The date of the paper notification prevails over the date of electronic notification According to the Audiencia Nacional, the tax option regime is not applicable to the compensation of BINS. The purchase and sale of a pharmacy must be taxed for Documented Legal Acts. And as usual you will find various news and the tax calendar of the Spanish territory. Actualidad Fiscal: Newsletter - Issue 1 actualidad_fiscal_01_-_2021_-_torras_asociadosDownload

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