TAX, TAX AND ACCOUNTING ADVICE
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/ / A WIDE SPECTRUM OF POSSIBILITIES AT THE SERVICE OF THE ADVICE AND MANAGEMENT OF THE COMPANY
ACCOUNTING TAX ADVICE
Ya sea para empresas, particulares, grupos en régimen de consolidación fiscal o entidades sin ánimo de lucro. Study and approach of the most convenient tax alternatives for the organization, in order to reduce the tax burden as much as possible, within the legal frameworks.
Preparation and processing of periodic tax returns (VAT, Companies, Personal income tax, Payments on account, etc.) Specific support for the SII (Immediate Information System). Management and/or supervision of the accounting of companies and individuals
Investments, non-resident persons and entities, double taxation agreements.
RELATED PARTY TRANSACTIONS AND TRANSFER PRICING
TAX DUE DILIGENCE
Oriented mainly for purchase and sale processes of companies or business units.
TAXATION OF THE FAMILY BUSINESS
Definition of the optimal structures in order to successfully guarantee the generational change. Succession planning and donations of family businesses.
TAXATION OF BUSINESS RESTRUCTURING OPERATIONS
Mergers, spin-offs, transfer of assets, etc.
TAXATION OF CONSOLIDATED GROUPS
Especially in the VAT and Corporate Consolidation Regimes.
Inspection, collection and management.
FAQS Tax Consultancy Barcelona
If a tax is presented and paid, without prior requirement from the tax agency, one week after its due date, what is the penalty?
According to Article 27 of the LGT, a surcharge of 5% must be entered, with the possibility of being a reduced surcharge of 3.75%.
Those entrepreneurs and professionals in which their activities are included in the Order of the Ministry of Finance and AAPP and do not exceed, as a general rule, the 150,000 euros of turnover in the previous year (250,000 in the case of agricultural, livestock and forestry activities). The renunciation of the direct estimation method will have effects for a minimum of 3 years. Article 31 Law 35/2006, of November 28 on Personal INCOME tax. (IRPF)
Can a model 111 debt (withholdings and income on account of personal income tax -IRPF-) be deferred?
No, according to Article 65.2 section b of the General Tax Law, the tax obligations that must be fulfilled by the retainer or the person obliged to make income on account may not be subject to deferral or fractionation.
The penalty will consist of a proportional fine of 15 percent of the base (article 194 LGT), which may be applied a reduction of 30 percent for compliance and an additional 25 percent for admission in voluntary period.
What is the penalty for not communicating on time the modification of the tax domicile of a natural person who does not carry out economic activity?
3% of the amount of the deceased’s relict flow, unless the interested parties assign or prove a different value.
Yes, as long as they are justified, they have been paid by the heirs. For burial and funeral, they must be proportional to the hereditary flow according to the uses and customs of the locality.