Currency Data

The calculation does not take into account intra-community operations or subsidies, real estate or financial operations that do not constitute the usual activity of the business, exports, or self-consumption.

In each fiscal year, the prorated percentage of the previous year is provisionally applied ...

A ruling by the Central Economic-Administrative Court (TEAC) has caused the self-employed to rejoice, as it has allowed deductions in personal income tax for housing expenses, i.e. electricity, telephone, water, gas, etc., incurred in the habitual residence when it is used as a workplace . There are ...

As of January 2015, directors' remuneration for performing tasks other than those of their position will no longer be considered non-deductible . They will no longer be treated as donations or gifts as they were until now. Therefore, even if the bylaws state that the position of director is not ...

For the lessor: assume the costs of repair and maintenance, provide a replacement vehicle in the event of a breakdown and if this has been stipulated in the contract, insure the vehicle, etc.
For the lessee: comply with traffic regulations and manufacturer specifications, return the vehicle at the ...

When developing a self-employed economic activity, a multitude of commercial agreements are made that give rise to the signing of contracts with clients and suppliers. Private agreements cover all types of operations, from the provision of services to transactions of goods.

The convenience of ...

You have probably been asked for the CIRBE if you have ever applied for bank financing . Knowing a bank's criteria when granting credit is essential, and that is why it is important that you know what the CIRBE is.

This is a basic source of information for any entity that is going to study your ...

Four months ago, Vu and César, passionate about cycling, decided to join forces to do more than just pedal. With Xiclo , the company they have set up together, they are bringing back the popularity of the bike as a means of transporting people and goods, a modern vehicle adapted to new urban ...

One of the most common questions people have when creating a limited company to develop a business is how they should pay Social Security contributions . The first thing to note is that being a partner does not require contributions; only those who are going to carry out work within the company ...

Limited liability is granted by registration in the Commercial Registry , which is a requirement that must be observed by commercial entities (Anonymous and Limited Companies). Said registration must be made within the month following the incorporation in a public deed. When a deed is deposited for ...

When we talk about related-party transactions , we tend to think that it is something complex, concerning only large companies. But these operations are carried out on a daily basis in all types of business, including SMEs . Let us think of a mere provision of services by a partner to his company ...