Going around with taxation for severance payments
Por Reyes Gil Serrano
14th of October 2019
The judgment of the National Court of last July is in comments, in which, through the indiciary test, the application of the exemption in the Personal Income Tax of a compensation for severance payments agreed in an act of conciliation before the labor authorities is denied . The Tax Authorities and the aforementioned Court presume the existence of an agreement between the parties.
Tips to end the tax year 2019
- Por Irene Carrera Aguado
- 17th of December 2019
A few days before the end of 2019, it is convenient to review certain practical accounting and tax issues that can help us to better plan the coming year, and even save us money in taxation. Therefore, we give some advices to take into account before this year’s end.