Very interesting report issued by the General Direction of Taxes that rules that for the heritage tax, the submission of non –resident contributors to the autonomic or to the state legislation is an option and not an obligation.
Very interesting sentenced published by the Constitutional Court of Spain and enforced very recently by the Madrid High Court.
What happens if at the moment of the accrual of the tax (inheritance, transmissions, income tax…) I belong to a large family, but I don’t possess the title that entitles me to the tax benefits and allowances foreseen by the law, but I have it afterwards.
Previous to the reform accomplished on the Income Tax, that was enforced by January the 1st of 2015, people that didn’t go beyond a certain level of incomes, were entitle to a deduction of 10% over the amount paid for the rentals of their habitual dwellings. From year 2015 on, this deduction disappear but the new law foresaw a transitory regime for people that were enjoying of this deduction previously to its abolishment.
What happens if being in the special regimen of cash VAT, I set a direct debit on a client´s bank account and later on the client bounces back the bill? As it is well known, on the special regimen of cash VAT, the VAT is not due until the client pays the invoice or the bill. So considering that the client could bounce the bill debited in the following days, even weeks, is the VAT of that invoice due or as this bill is unpaid we can consider that the VAT is not due and therefore we don´t have to pay it to the Treasury?
The Tax Office has clarified recently that in these cases the VAT is due in the time of the payment into the bank account of the supplier and if the client-debtor bounces the bill then, you have the mechanisms that Law foresees to rectify the VAT either because you initiate legal actions against him or because the client-debtor goes into bankruptcy.
So watch out with the ways of getting paid from clients in this special regime.
What happens if during a labor discussion with my boss/employee the other party of the conversation records the conversation on his/her mobile and afterwards I use the recording on a trial as evidence of the conflict and the things acknowledged by the person recorded without knowing it? Is it a valid evidence? Has the intimacy of the person recorded without knowing it been violated?