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Personal income tax

Pensioner holding 1 euro

Contributions may be deducted from a pension received from Germany.

Tue, April 27

In the case of pensions received from Germany, for the calculation of the net income from personal work corresponding to such pensions, for Personal Income Tax (LIRPF), the amounts deducted from such...

Calculating tax payments

Spanish Asset-holding company

Sun, March 28

ASSET-HOLDING COMPANIES The main reason why partnerships are formed is in search of tax savings. Within these fiscal effects, the patrimonial society can offer certain advantages to its partners...

Drawing of professionals moving

The 7p) exemption in the IRPF covers the days of travel to the country of destination or return to Spain.

Tue, March 23

Included among the earned income received for work effectively carried out abroad to which the exemption provided for in Article 7 p) of Personal Income Tax Law 35/2006 applies, are those...

Capital assets such as house, car or cash

Existence of a change in net worth

Tue, March 23

Capital gains and losses are the variations in the value of the taxpayer's assets that become apparent as a result of any change in their composition, unless they are classified as income under this...

Passenger Relaxed in Airport

Income tax deductible for geographic mobility

Thu, June 04

We analyse whether, on the occasion of a new employment contract, you are entitled to the application of the reduction for geographical mobility in personal income tax. Article 19.2 of Law 35/...

Drawing of Mother and Father with Children

Joint declaration of income with the family outside Spain

Thu, May 28

Cases in which a joint declaration can be filed with the spouse and children, if they live outside Spain First of all, it is necessary to determine in which state you reside, in principle if you...

Drawing of a house

Personal income tax of a property located abroad

Thu, May 28

Income tax on an unleased property located abroad Real estate income must be allocated for the property located abroad: Article 85 of the LIRPF, regulates the allocation of real estate...

Escritor fumando en pipa delante de su máquina de escribir

Taxation in the IRPF of literary composition

Mon, September 16

IRPF taxation of the publication of literary works in electronic and paper format directly and through third parties. 1.- Earnings from workSection 2 of article 17 of Law 35/2006, of 28 November...

Dos profesionales trabajando

A professional is active in the UK and Spain

Mon, April 01

A taxpayer, resident in Spain, carries out his professional activity both in Spain and in the United Kingdom, making payments on account in both states. They are therefore obliged to make...

Logo YouTuber

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...