News published in INFORMA 2019
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141773-VOLUNTARY TERMINATION EMPLOYMENT CONTRACT: FOLLOW-UP CONTRACTIn cases in which the taxpayer, after the termination of the employment contract, returns to work for the same company or provides services to it, even through a commercial contract, the application of the 30 percent reduction provided for in the article will not proceed. 18.2 LIRPF for work income obtained in a notoriously irregular manner over time to the amounts received by mutually agreed termination of the employment relationship.
141798-VOLUME OF EARNINGS SALE TOBACCO VENDING MACHINEIn order to quantify the volume of earnings, the earnings corresponding to all transactions carried out by the taxpayer must be taken into account. Therefore, the volume of earnings will include the amount of the total sale of tobacco through vending machines as these sales are made at the business owner's cost and risk.