Tributario
Surcharges cannot be imposed if the supplementary returns were filed directly or indirectly as a result of previous administrative tax assessments
Central Economic-Administrative Tribunal (TEAC) changes tack over surcharges on voluntary late filings of returns. This is a topical issue considering that the bill on measures to prevent and fight against tax fraud provides that surcharges will not be imposed on anyone regularizing their tax affairs.Are you an entrepreneur? These are the personal income tax (IRPF) central government and autonomous community incentives available
The personal income tax legislation allows credits to be applied against the tax payable by individuals who make investments either directly or through a legal entity (e.g. through the formation of companies, capital increases, etc.).