News and Current Affairs

It analyzes new developments in the Law against tax fraud in LGT, IRPF, VAT, ISD, ITP, IP, IS and IRNR, with a focus on tax modifications and transparency.

Establishes an exceptional procedure for the deferral of non-tax debts (2021-2022) and modifies aspects of RDL 5/2021 to support business solvency.

It details aid to SMEs and the self-employed through direct subsidies, ICO guarantees and tax modifications to mitigate the economic impact of COVID-19.

Addresses ERTE 2020 with payments in 6 installments, taxation of universal usufruct, regulation of tourist rentals, ITF, exemption for work abroad and measures for the Filomena storm.

Covers deductibility of late payment interest, accounting treatment of COVID reductions, news in RDL 5/2021, recommendations for ERTE in 2020 income and valuation of land for capital gains.

Analyzes measures RD-L 35/2020, PGE Law 2021, IAE criteria in teleworking, regional deductions, priority of paper notifications and taxation of pharmacies.

Establishes moratorium on commercial leases, relaxes tax deferrals and amends RDL 5/2021 to extend aid to companies.

Extension of deadlines for filing and payment of tax returns for SMEs and self-employed until May 20, 2020, excluding consolidated groups.