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Artículos publicados por nuestra firma de Ecovis Barcelona
40. Reductions in the modules for 2022 and 2023
The reductions in the 2022 and 2023 modules have been increased. In order to reduce the impact that the economic crisis has on entrepreneurs in the module regime, the reduction on the net income that they can apply both in the IRPF of 2022 and 2023 has been increased:...
39. Taxation of the Christmas lottery
Lottery prizes are exempt up to 40,000 euros If you have purchased a ticket for the National Lottery Christmas draw, do not forget that prizes awarded by Loterías y Apuestas del Estado, autonomous communities, ONCE, the Spanish Red Cross and similar European entities...
38. Pro-rata adjustment
If your company is on a pro-rata basis, in the last tax return of the year you will have to make some adjustments... One of these adjustments concerns the amount of VAT deducted during the year. If you have been applying the general apportionment, but the VAT...
37. Recovery of VAT on unpaid invoices
Remember that you can recover uncollected VAT When your company charges VAT, it must include it in the periodic return corresponding to the date on which the transaction was carried out, even if you have not collected it (unless you have opted for the cash criterion,...
36. VAT group scheme
If you are interested, you should apply for this scheme during the month of December. Groups of companies formed by a parent company and other companies in which it holds more than 50% of the capital (directly or indirectly) may opt for the VAT group of entities...
35. Early amortization before the end of the year
Optimise your deduction for the purchase of a primary residence If you bought your home before 2013 and enjoy the deduction for the purchase of a primary residence, calculate the amounts you have paid during the year for the loans used for this purchase (capital plus...