ACCID Nº 03/2024

Jun 14, 2024Informative notes

Accounting news


  •  The European Union has published a Regulation approving Supplier Financing Arrangements (Amendments to IAS 7 and IFRS 7). [+Info]

The objective of the Amendments is to improve the transparency of vendor financing arrangements and their effects on a company’s liabilities, cash flows and exposure to liquidity risk through additional disclosure requirements.

  • EFRAG publishes new clarifications to answer technical questions on the ESRS (European Union Sustainability Reporting Standards). [+Info]
  • Agenda for June’s 2024 International Sustainability Standards Board meeting. [+Info]
  • Request for participation in the consultation period for the update of the IFRS 2024 Accounting Taxonomy: Proposed Update 1 IFRS 18. [+Info]
  • The agenda for June’s 2024 Capital Markets Advisory Committee and Global Preparedness Forum is now available. [+Info]

Bank of Spain Communications

  • The one-year Euribor reference rate fell to 3.680% in May. [+Info]
  • The countercyclical capital buffer: what it is, why it has been revised and what it implies for banks. [+Info]

Tax Agency consultations of interest

  • General Tax Subdirectorate.

A self-assessment of the Personal Income Tax form 111 for the third quarter of 2021 is presented, with final date of presentation on 20/10/2021 with recognition of debt due to the impossibility of payment. The question arises as to whether the corresponding surcharge is 1% or 20% since the debt has been acknowledged in the voluntary period with impossibility of payment.

Binding consultation of the Directorate General of Taxes No. V1094-23. [+Info]

  • Subdirectorate General of Personal Income Taxes.

The applicant is the sole partner of a company from which she receives income from economic activities, as the activity carried out by the company is a professional activity. It is her intention to incorporate as partners the two workers that the company currently has, so that the company would cease to be a sole proprietorship. She is asked whether, as the company is not a sole proprietorship, she would be allowed to apply the income she receives from the company to be classified as earned income for personal income tax purposes.

Binding consultation of the Directorate General of Taxes No. V1109-23. [+Info]


Barcelona, June 14, 2024.

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