


What is the new municipal capital gains tax?
Following the publication of the Constitutional Court ruling of 26 October, which declared the Municipal Capital Gains Tax unconstitutional and therefore null and void for all purposes, the Government has rushed to publish Royal Decree Law 26/2021 of 8 November. In this way, through this new regulation, the affected articles are modified in order to adapt the Municipal Tax to the sense of the Judgment.

Moves III Plan: incentives for efficient and sustainable mobility 2021
El Gobierno aprobó el pasado 13 de abril el Plan Moves III a través del Real Decreto 266/202. Se trata de unas subvenciones dirigidas tanto a particulares como empresas para promover la compra de vehículos eléctricos y la instalación de infraestructura de recarga, con el fin de fomentar la movilidad sostenible. El programa está dotado inicialmente de un presupuesto máximo de 400 millones de euros, y el plazo finalizará cuando se agote el presupuesto o, como máximo, el 31 de diciembre 2023.

Penalties for non-compliance with the Telework Law

The new Interprofessional Minimum Wage is approved for 2021

Phantom shares: a tool to attract talent in startups

Limitations on cash payments

New e-commerce System
1st of July comes into force on Royal Decree-Law 7/2021, transposing EU directives on competition, prevention of money laundering, credit institutions, telecommunications, tax measures which, among other changes, introduced important changes in VAT, especially in the treatment of distance sales of goods and services.

Special summer service: labor management also on weekends and holidays
Special summer service: labor management also on weekends and holidaysIn order to guarantee the maximum attention to our clients and to continue offering a quality service, CINC Asesoría extends the activity of the Labor Department to weekends and holidays.

Covid-19: How are financial aid and benefits taxed?
Many SMEs and freelancers have received aid and benefits to be able to face the economic consequences derived from covid-19. How should they pay for these aid in their personal income tax?