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?
Let´s comment two recent sentences, one of the European Union Court of Justice and the other of the Spanish Audiencia Nacional that follows the doctrine established by the European Court of Justice and amend the Spanish collective agreements between unions and companies.
In the sentence of the European Union Court of Justice of May the 22nd of 2014 an employee from a gas company claimed against his company because during his holidays, as he closed no deals for his company, didn´t arise any right to perceive commissions on the deals he close with clients and therefore that was against his right for a paid holidays, as during this time his wages went down in a very important amounts.
And the High Court of the European Union understands so and grants reason to the employee, establishing that this kind of employees are entitle during their holidays to received an average amount of the commission arisen in the last year. Otherwise they would be discourage to take on holidays and therefore they would be penalized on their wages because of holidays.
From past August the 8th of 2015 very important novelties on inheritance and donation tax have been passed by the Local Government of the Region of Murcia.
Tax benefit of 50% of the final quote to pay for closest relatives
This tax benefit of 50% on the final quote is passed for those closest relatives aged 21 years old or older (spouses, descendants and ascendants)
Reduction for the acquisition of cash or real estate goods bound to the constitution or acquisition of a business or professional venture or purchase of shares on entities.
The reduction of 99% in the acquisition of cash or real estate goods through inheritance is widen with the aims above described and also for the DEVELOPMENT of the pre-existed business and also is eliminated the limit of 300.000 € of base over the reduction could be enforced.
Reduction for the acquisition of an agriculture exploitation
The term you had to maintain the exploitation inherited with the 99% of reduction of its value had to be 10 years. After the reform this term of maintenance is just of 5 years.