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National
- Accounting treatment of the excise duty on fluorinated gases after the modification approved in 2022. [+Info]
The consultation deals with the accounting treatment of the tax applied to fluorinated gases, in accordance with the modification introduced by Law 14/2022, of 8th of July, in a company specialising in the repair, maintenance, assembly and marketing of refrigeration and air conditioning equipment, which acquires and sells refrigerant gas subject to this tax.
BOICAC Number 140 / January 2025-1.
- Transfer without consideration of real estate by a subsidiary company to its main company. [+Info]
The consultation refers to the accounting treatment of the transaction according to the Spanish General Accounting Plan (PGC), considering that both the main company and the subsidiary belong to a group and carry out profit-making activities. The case is analysed in which the transfer of the real estate, carried out without consideration, is irrevocable and has a term significantly shorter than the useful life of the asset, after which the main company is obliged to return the asset to the subsidiary.
BOICAC Issue 140 / January 2025-2.
- Calculation of the average number of workers in a company that participates in a Temporary Joint Venture (UTE). [+Info]
The consultation refers to the calculation of the average number of workers in a company that forms part of a temporary joint venture, given that this data is relevant from an economic point of view in order to determine the size of the company. This is due to the fact that commercial legislation establishes this number as a key factor for compliance with certain obligations, such as the
the preparation of the annual accounts, the obligation to audit the accounts and the preparation of the statement of non-financial information.
BOICAC Issue 140 / January 2025-3.
- Accounting treatment of the amount paid by one company to another for the assignment of a public works contract with a public administration. [+Info]
As mentioned in the consultation, and with the prior approval of the contracting administration, company A transfers its position as contractor to company B, a construction company with no prior relationship between the two. This transfer is made in exchange for a fixed price, which is not subject to variation and does not depend on events subsequent to the transaction.
BOICAC No. 140 / January 2025-4.
- Declarations and settlements for which the deadline for submission is February 2025. [+Info]
- New sanctioning regulation for non-compliance with INTRASTAT obligations approved in Royal Decree 1305/2024. [+Info]
It came into force on the 1st of February 2025. The sole transitory provision refers to the procedures already initiated and the retroactivity of this Royal Decree.
Useful information from the Spanish Tax Agency
- General Subdirectorate for Personal Income Taxes
The taxpayer indicates in his letter that in November 2023 he was the victim of a scam related to cryptocurrencies, in which he lost a total of 9,044.86 euros.
The money is suspected to have been transferred to international wallets, which is why the police usually collaborate with international organisations in this type of cyber-scam.
Binding consultation of the Directorate General of Taxes no. V1828-24. [+Info]
Barcelona, 11th of February 2025.
