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  • OUR COMPANY
    • OUR TEAM
    • VISION, MISSION AND VALUES
    • PRACTICE AREAS
    • CLIENTS
  • OUR SERVICES
    • CONSULTANCY
    • BUSINESS AND LABOUR MANAGEMENT
    • ACCOUNTING AND TAX COMPLIANCE
    • LEGAL
    • RESTRUCTURING
  • BLOG
  • ADDRESS AND CONTACT
  • CUSTOMER AREA
  • English
    • Spanish

LyA Blog

Reversal of impairments of investments and income generated in the transmission of permanent establishments. RDL 3/2016 art.3.primero.dos, BOE 03/12/16

Effective for tax periods beginning on or after 01.01.2016, a maximum period for the reversal of impairment losses deductible from debt securities on capital stock or equity generated in tax periods commencing prior to 1/1/2013 is established. This reversal is integrated, at most, by a minimum annual amount, linearly in the tax base corresponding to …

Reversal of impairments of investments and income generated in the transmission of permanent establishments. RDL 3/2016 art.3.primero.dos, BOE 03/12/16Read More

The new system of record bookkeeping in electronic office (SII) RD 596/2016, BOE 06/12/16

Coming into force for general purposes on 01/07/2017 except as provided in paragraph 11 of this novelty, the new system “Immediate Information Supply” (hereinafter SII) based on tax records’ bookkeeping through the electronic office of the AEAT (State Tax Administration Agency) which is a substantial improvement in the communications between the administration and the taxpayer, …

The new system of record bookkeeping in electronic office (SII) RD 596/2016, BOE 06/12/16Read More

Tax innovations on instalment payments to be made from October 2016

With effect for tax periods beginning after 1/1/2016, taxpayers whose net turnover in the 12 months prior to the beginning of the tax period, is at least 10 million euros, should take into account, regarding instalment payments to be made according to the type of tax base of the period, the following considerations: Minimum instalment …

Tax innovations on instalment payments to be made from October 2016Read More

From opening an office to form a partnership: What are the formulas to establish a business in Spain?

Establishing a business in Spain is simple. Not only thanks to the different types of companies that are fully in line with those existing in other OECD countries. Establishing a business in Spain is simple. Not only thanks to the different types of companies that are fully in line with those existing in other OECD …

From opening an office to form a partnership: What are the formulas to establish a business in Spain?Read More

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