Rent
Ideas to prepare the income for the year 2025 and what we will pay in the year 2026
Income Tax is always paid in June of the year following the accrual as of December 31. At Fimax Asesores we advise that during
March 25th 2026
Income Tax is always paid in June of the year following the accrual as of December 31. At Fimax Asesores we advise that during
At Fimax Asesores we know that the Corporate Tax is presented in the year following its accrual, specifically in the month of July. Yeah
Why the triangular model makes sense for an athlete. The regulations clearly distinguish between being paid as a club employee and exploiting the
Before we begin: two questions that make all the difference. Is my project R&D, innovation, or expansion? The CDTI clearly distinguishes between these concepts, and the categorization
What constitutes a "substantial" modification? Not every change introduced by the employer is considered a substantial modification of working conditions (MSCT). Minor variations fall within the employer's right to modify working conditions (ius variandi).
Duration of voluntary leave of absence Article 46.2 of the Workers' Statute recognizes the right to request voluntary leave of absence for workers who
Let's begin by defining what non-profit entities (NPOs) are; they are social initiative organizations that allocate their economic resources to fulfill a charitable purpose.
Definition of the Special Scheme for Travel Agencies (REAV) The special scheme for travel agencies (REAV) is a special scheme for VAT and
RIC and DIC The Canary Islands Investment Reserve allows reducing the taxable base of Corporate Income Tax by allocating profits to a
Main requirements of a SOCIMI To be able to apply this regime it is necessary to meet, among others, the following requirements: In addition, the SOCIMI must be analyzed not only
Remote work and availability: why companies must set clear rules. One of the main challenges of remote work for companies is preventing it from becoming
Can a company withdraw teleworking? In certain cases, yes, but not necessarily immediately or unilaterally. The regulations themselves allow for reversibility when
Equality plan: Mandatory for companies with 50 or more employees. Companies with 50 or more employees must develop and implement an equality plan.
Is it mandatory to keep a record of working hours? Yes. Article 34.9 of the Workers' Statute establishes that the company must guarantee daily recording.