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Entregas gratuitas para captar clientes: tratamiento fiscal

Free deliveries to attract customers: tax treatment

  Deliveries of free merchandise to attract customers, according to criteria established by the DGT in its binding consultation V0811-16 of March 1, must be treated as follows: Corporate Tax: Free deliveries to potential customers are...

Aportación de nueva documentación en la tramitación de recursos

Contribution of new documentation in the processing of resources

A Judgment of the Superior Court of Justice of Madrid, dated March 11, 2016 (recourse number 11/2014) confirms that it is possible to provide new documentation in the processing of the appeal for reconsideration or in the economic-administrative route. The prohibition of contributing...

Vacaciones de los trabajadores: análisis de la normativa vigente

Workers' vacations: analysis of current regulations

As a reminder and with the start today of the longest vacation period of the entire year, we detail a summary of the main characteristics of this workers' right. Application of the right to vacation The right to a vacation...

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