Informative news:
Autonomical:
- Economic and Financial Events. [+Info]
- Bulletin with the main economic and financial events in Catalonia.
National
- Modification of form 303 of the Value Added Tax. [+Info]
- Publication of a copy of the Conflict Report no. 16. Personal Income Tax. Interposition of family company for the improper application of the special rule of temporary imputation of operations in instalments or with deferred price. [+Info]
- Resolution of 24 July of the ICAC (Instituto de Contabilidad y Auditoría de Cuentas), modifying the composition of the Working Group for the translation of the International Standards on Auditing. [+Info]
International
- The IASB (International Accounting Standards Board) proposes updates to the IFRS (International Financial Reporting Standards) Accounting Taxonomy 2024. [+Info]
- IFRS 19 Non-Publicly Accountable Subsidiaries.
- Amendments to the Classification and Measurement of Financial Instruments.
- Annual Improvements to IFRS accounting standards.
- The IASB Supplementary Update [+Info] and the August news summary are now available. [+Info]
- EFRAG (European Financial Reporting Advisory Group) August 2024 update is now available. [+Info]
Consultations of interest from the Tax Agency of Catalonia (Department of Economy and Finance)
- 24 queries on Inheritance and Gift Tax have been published. [+Info]
CNMV Communications
- Publishes the reports on corporate governance and remuneration of directors of listed companies for the 2023 financial year. [+Info]
Useful queries from the Tax Agency
- Subdirectorate General for Consumption Taxes
The company in question carries out various activities, including training activities in the prevention of occupational hazards, although it is not strictly speaking a training centre.
It wishes to know the possibility of exemption from Value Added Tax (VAT) applicable to training activities.
Binding consultation of the Directorate General of Taxes no. V1487-23. [+Info]
Barcelona, 20 September 2024.
