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Tax Deductions

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...

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/...

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...


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...


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...

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...


Spanish income tax 2018 untaxed income part two

Mon, April 02

Not all income is included in the 2018 tax return. In this list there are some of them:Income from workDSA and travel subsistence allowances under the conditions and within the limits laid down by...


Personal Income Tax Return Declaration exemptions 2018 firts part

Fri, March 30

Exemption for income received from work done abroadIncome from work actually performed abroad is exempt from tax, subject to the following requirements:That such work be carried out for a company or...