News published in INFORMA 2019
Skip information indexNews published in INFORMA in October
141940-ACCOUNTING OBLIGATIONS: BUSINESS PERSONS DIRECT ESTIMATE FROM 1/1/2019Taxpayers, when they carry out business activities of a commercial nature and determine their performance by the normal modality of the direct estimation method, will be required to keep accounting in accordance with the provisions of the Commercial Code. When the business activity does not have a commercial nature or they determine the net return by the simplified modality of the direct estimation method, they must keep a record of sales and income, purchases and expenses and investment goods.
141941-ACCOUNTING OBLIGATIONS: PROFESSIONAL DIRECT ESTIMATE FROM 1/1/2019When taxpayers carry out professional activities whose performance is determined by the direct estimation method, in any of its modalities, even in the case that they keep accounting in accordance with the Commercial Code, they will be obliged to keep a record book of income, expenses, investment goods and funds and supplies.
141952-AMOUNTS RECEIVED BY FORMER EURO-MPsThe amounts received by former MEPs who had such status before July 2009 and which come from the voluntary complementary pension system, will be taxed in accordance with the legal nature of the income, that is, one third of the amount. received, having its origin in the contributions made by the MEP, is an income from movable capital and the other two thirds of the amount received, having its origin in the contributions made by the European Parliament, are income from work.