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Circulars

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    DECLARATION OF RELATED PARTY TRANSACTIONS

    October 2017

    On 30 August, the Official State Journal (BOE) published Order HFP/816/2017 of 28 August, which approved the declaration containing information on related party transactions and transactions and situations connected with countries or territories classified ...
  • circular

    Changes to the writing down of intangible fixed assets

    January 2017

    The Official State Journal of 17 December 2016 included the publication of Royal Decree 602 of 2 December 2016, which amended, among other regulations, the General Chart of Accounts and the Rules for the ...
  • Tax news Royal Legislative Decree 3-2016

    Tax news Royal Legislative Decree 3/2016

    December 2016

    On 3 December 2016, Royal Legislative Decree 3/2016 was published in the Official State Journal, adopting tax-related measures aimed at consolidating the public finances and other emergency measures relating to social issues. The most ...
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    Payment of VAT on imports

    November 2016

    The term allocated for requesting the application of the regime relating to the deferral of VAT on imports for the 2017 financial year will end on 30 November. Taxpayers wishing to ...