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INFORMATIVE NOTE

Publicado el 20/4/2017

We allow you to REMEMBER it:

As of January 1, 2017, invoices must be sent first
You must send the invoices to your clients who are businessmen or professionals before the 16th of the month following the date that the VAT of the transactions invoiced has accrued.
As of January 1, 2017, invoices must be sent and sent to the customer before the 16th of the month following the date on which the VAT on those transactions accrues (which is, in general, Goods or services rendered the billing services).
 
As of January 1, 2017 there is less chance of postponing or splitting payments to the Treasury
From that date, requests for deferral or division of:
- Withholdings and income on account carried out by an employer or professional.
- Those derived from taxes that must be legally passed on unless duly justified that the assessed contributions have not actually been paid. (Thus, the payment of the VAT can not be deferred unless it can be proven that it has not been charged).
- Fractional payments of the Corporation Tax.
- Those that result from having lost an appeal or claim (in an economic-administrative or contentious-administrative way) if during the processing of the process the execution was suspended.
Deferrals or splits whose proceedings have been initiated before January 1, 2017 will be governed by the regulations prior to that date until their conclusion.
In addition, debts that are not deferred can not be paid in kind.

From 1 January 2017 you can be part-time self-employed
The autonomous activity may be carried out on a full-time or part-time basis.
- Self-employed workers who work part-time will be included in the Social Security Scheme for Self-Employed Workers.
- The law may establish a part-time contribution system for self-employed workers, for certain activities or groups and during certain periods of their working life. Failing this, the rules applicable to part-time workers shall apply.

Communication Department
PAJARES & ASOCIADOS LAWYERS

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