Canovaca Consultants

  I. PRINCIPALES NOVEDADES:       Este régimen retrasa el devengo y con ello la declaración e ingreso del IVA repercutido hasta el momento del cobro a los clientes del sujeto pasivo, aunque se retardará,  igualmente, la deducción del IVA soportado en las adquisiciones, todo ello con la fecha límite de 31 de Diciembre del año inmediato posterior a aquel [...]

MEASURES ANNOUNCED The President has announced measures “immediately” will be taken to ensure compliance with the Budget and the path adjustment committed after the last European Council. These decisions are specified in the comprehensive review of the public, measures affecting the structure of government; adoption of budget initiatives [...]

As a result of the slowdown in online site that has occurred in recent days due to the high number of requests for access to services offered therein and has hindered the normal electronic filing of periodic self-assessments due on 20 April 2012, exceptionally has extended the deadline [...]

The developments related to the model 347 corresponding to 2011 are as follows: Provision of information: quarterized. It will submit a single annual statement that the information on operations will be provided quarterly breakdown, except on the amounts collected in excess cash 6.000 euro continue to be provided annually. Temporary Assignment: if changes [...]

The 11 July 2011 the Supreme Court ruled on the appeal for the unification of doctrine number 219/2008, in which, succinctly, has come to admit, in the absence of invoice, a deed to a document certifying the deduction of VAT, concluding in the penultimate paragraph of the third legal basis “nothing justifies [...]

During the tax 2012 y 2013, the percentage of payments of 19% provided for in Article 101 the LIRPF and the percentage of income on account referred to in Article 92.8 of the Law, rise to 21%. The content of those articles shows that this increased rate of retention [...]