Accounting news
National
- ORDER ECO/152/2024, of the 5th July, approving the self-assessment forms for the Tax on Property Transfers and Documented Legal Acts managed by the Tax Agency of Catalonia. [+Info]
International
- IFRS: The report of May’s 2024 Emerging Economies Group meeting is now available. [+Info]
- IFRS: The agenda and documents for the International Accounting Standards Board meeting been held between 22-24 July 2024 are now available. [+Info]
Banco de España (Spain’s National Bank) press releases
- General government debt amounted to 1.6 billion euros in May 2024. [+Info]
- Corporate and household debt fell by 110,10% of GDP (Gross Domestic Product) in the first quarter of 2024. [+Info]
Criteria of the Courts
- TEAC. Corporate income tax. Deductibility of remuneration. The case of administrators who also have a senior management employment relationship.
Criterion 2 of 2 of the resolution: 00/05806/2023/00/00. [+Info]
Useful queries from the Tax Agency
- Subdirectorate General for Excise Taxes
The consulting company is collaborating with a Slovenian agency in the development of a research and development project related to the retrofitting of intelligent buildings. The project involves the combination of hardware and software to achieve greater independence from gas and the grid and is in the system validation phase, for which tests will be carried out in buildings located in Spain, Germany and Portugal. The consultant will install equipment such as solar panels in buildings in these Member States for the Slovenian agency. The enquirer wishes to know whether value added tax is to be charged on the services consulted.
Binding consultation of the Directorate General for Taxation no. V0022-24. [+Info]
- Subdirectorate General for Excise Duties
The consulting company, which is subject to the immediate supply of information on Value Added Tax, sells orthopaedic and sanitary products in the territory where the tax applies. Part of its sales are made via a sales platform. In the latter case, the customer is responsible for all the formalities involved in the sale (sending the order, collection, issuing the invoice if necessary, etc.). She would like to know whether it is possible to issue monthly recapitulative invoices for all transactions with private individuals communicated by the platform and the deadline for declaring the sales.
Binding consultation of the Directorate General of Taxes no. V0043-24. [+Info]
Barcelona, 26 July 2024.
