EDITORIAL
In this second Fiscal News Newsletter we will talk about:
- According to the Supreme Court, interest on tax arrears is a deductible expense for corporate income tax purposes.
- The ICAC has ruled on the accounting treatment of COVID reductions in leases.
- New tax measures in Royal Decree-Law 5/2021, of March 12, on extraordinary measures to support business solvency in response to the COVID-19 pandemic.
- New items to be taken into account in the income tax return for the year 2020
- 2020 Income Tax Campaign. AEAT’s recommendations to workers affected by ERTE in 2020
- The exemption provided for in Article 7 p) of the LIRPF also applies to days on which the employee travels
- How to determine the value of the land for Municipal Capital Gains Tax purposes?
- Audit regulations quantify penalties for failure to file annual accounts
And as usual you will find various news and the tax calendar of the Spanish territory.
