Loan Data

The question of “what to do when you receive an intra-community invoice without being registered in the ROI” has been the subject of various queries from our readers. We remind you that it is mandatory to be included in the Register of Intra-Community Operators (ROI) prior to carrying out any ...

it could happen that its suppliers supplied each one individually and issued one invoice per establishment, let's say a self-employed person with several shops. Even if the establishments were different, it would be considered a single operation, so the limit would have to be applied to the sum of ...

Since January 1 of this year, the requirements for obtaining a VAT refund on uncollectible invoices have been modified. This modification concerns the deadlines for making the modification of the tax base, which have been made more flexible so that a greater number of SMEs can exercise their right ...

The deadline for filing the annual Corporate Tax return ( form 200 ) began on July 1 , and will run until the 25th. This deadline affects those entities that close their accounts coinciding with the calendar year. The closing date is set freely by the companies, depending on the development of their ...

If you don't know how to calculate your business's break-even point, you could have serious financial problems. After all, the break-even point allows you to know what level of sales you need to cover expenses. A basic objective for any business, whether new or already established. If you don't know ...

One of the measures that can be taken to avoid making payments when we have refunds in our favor is to request a deferral. If we receive the refund agreement before the deferral installments begin to accrue, the refund will be offset against the debt and we will only have to pay if there is an ...

Last year, the way pensions for part-time workers are calculated was modified. Until August, a part-time worker had to prove a contribution equivalent to a full-time worker, so he or she needed to work twice as many days to be entitled to a pension .
Since the entry into force of Royal Decree-Law 11 ...

The self-employed entrepreneur is liable for debts incurred in his business with his present and future assets, except in the case of self-employed persons with limited liability. This means that if the payments of these debts are not met, the assets can be seized. What can be seized and in what ...

Taking advantage of opportunities is becoming increasingly important in the competitive business world. Changes are becoming more rapid and radical, creating great business opportunities. That is why it is essential to be prepared to take advantage of opportunities, because if you are not prepared ...

The remuneration of the entrepreneur in his business is a controversial issue that has given rise to numerous queries to the General Directorate of Taxes . If it is a self-employed entrepreneur , his remuneration for tax purposes is the Net Income of his activity. Many self-employed people ...