Taxation on other financial products after tax reform for 2015

Exemption for the first 1.500 € of dividends This exemption disappears. Sales of preferential rights to acquire shares. These sales don ́t reduced the acquisition value of the shares they come from. Now they will be taxed on the sale period as capital gain. And in the...

Revenues from economic activities

Professional activities developed through a society This issue is clarified and the revenues coming from the society to its members dedicated to professional activities will be considered economic revenues and not wages or salaries. The related consequence to this...

Rendimientos actividades económicas

Actividades profesionales ejercidas a través de una sociedad Se clarifica esta cuestión sobre la calificación que habían de tener los rendimientos que obtenían los socios de entidades que se dedican a actividades profesionales. En ningún caso podrán ser ya...
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