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Tax news

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Deductibility in the IRPF of the expenses of a Youtuber

Fri, March 22

Deductibility in the IRPF of the expenses of clothes and wardrobe (and any element that forms an essential part of the video) that a Youtuber uses in the realization of the videos.The clothes that...

MOPI

Tax return and childcare expenses

Fri, March 22

Childcare expenses and the compatibility between the exemption provided for in Article 42(3)(b) and the deduction for childcare facilities under Article 18 of the Personal Income Tax Act. 1.- If...

Nursery

Extended maternity deduction in 1000 euros

Fri, March 22

Extension up to 1,000 euros for maternity deduction Law 6/2018, of 3 July, on the General State Budget for 2018 modifies the wording of article 81 of Law 35/2006, of 28 November, on Personal...

Osteopatía

Are services provided by a natural person who performs the osteopathic activity exempt?

Thu, March 21

VALUE ADDED TAX EXEMPTION ON OSTEOPATHYAre services provided by a natural person who performs the osteopathic activity exempt? For this case as well as many other unconventional treatments, the...

Logo Serapeum 2

A general reinforcement learning algorithm that masters chess, shogi, and Go through self-play

Thu, December 06

David Silver1,2,*,†, Thomas Hubert1,*, Julian Schrittwieser1,*, Ioannis Antonoglou1, Matthew Lai1, Arthur Guez1, Marc Lanctot1, Laurent Sifre1, Dharshan...

Server

Can a SERVER in Spain be a permanent establishment?

Thu, November 29

To the extent that the server in Spanish territory used complies with all the requirements set forth below, it would have to be concluded that such server would constitute a permanent establishment...

cognition system

Reduction in Corporate TAX of Software development based on AI

Thu, November 29

Reduction in Spanish Corporate TAX of Software development based on AI  Analyzed Modalities: The creation of procedures developed in computer technology (software) is analyzed for its...

Judge's mallet

Supreme Court To Decide Whether To Confirm Jurisprudential Turn Of Mortgage Tax Judgment

Wed, October 24

The Plenum of the Third Chamber of the Supreme Court will decide whether to confirm the jurisprudential turn of the ruling on the mortgage taxInformation note by the President of the Third...

Vivienda con Hipoteca

The bank must pay the mortgage tax

Wed, October 24

The Supreme Court has clarified that who must pay the tax on legal acts documented in the public deeds of mortgage loan is the lender, not who receives the loan. Last Minute: The Plenum of the...

Autónomo trabajando

THE SELF-EMPLOYMENT REFORM LAW IS BEING INAPPLICABLE

Wed, October 24

THE CONFUSING WORDING AND RESTRICTIVE INTERPRETATION BY THE TAX OFFICE LEAD TO UNCERTAINTY AND INSECURITY IN THE COLLECTIVE  The majority of the self-employed who should have the right to...

SII