Tax Agency against fraud 2018

The SII and the new information on financial accounts will be key pillars in the AEAT's fight against fraud.

Annual Tax Control Plan Guidelines

Intensive use of data analysis technologies, coupled with CRS and SII information and the consolidation of other sources such as 720, creates a scenario of greater difficulty in concealment and easier detection of fraudulent conduct.

The AEAT will develop risk analysis models to optimize the information on international groups that it will begin to receive from June through the so-called' Country by Country Report' (CBC) ...

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Updated IRPF 2018

MAIN TAX NOVELTIES INTRODUCED BY ROYAL DECREE 1074/2017, OF 29TH DECEMBER (BOE DEL 30) IN THE REGULATION OF PERSONAL INCOME TAX, APPROVED BY ROYAL DECREE 439/2007, OF 30TH MARCH.

PERSONAL INCOME TAX

Scholarships for the study and training of researchers

With effect from 1 January 2018, the amounts exempted from scholarships are increased by he following amounts:

Generally speaking, 6,000 euros per year. When the financial allocation is intended to compensate travel and accommodation expenses for regulated studies in ...

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Corporate Income Tax Update 2018

MAIN TAX INNOVATIONS INTRODUCED BY ROYAL DECREE 1074/2017 OF 29 DECEMBER IN THE CORPORATE INCOME TAX REGULATIONS

CORPORATION TAX

Modification of the regulation of information and documentation on related-party entities and transactions

With effect for tax periods beginning on or after 1 January 2016, Article 13 (1) of Royal Decree 634/2015 of 10 July 2005 is amended, clarifying the subjective scope of the entities that have to provide information and documentation on related party entities and transactions. In this sense, it is clarified the inclusion of permanent establishments in Spanish territory of non-resident entities in ...

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