The advice you deserve at a reasonable price
Tax, legal, accounting and labor advice. Property administration.
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1) Para el tratamiento y cuidado de las personas afectadas por enfermedades crónicas de alta complejidad y las denominadas «raras».- 100€. En el supuesto de que se trate de una familia numerosa o monoparental, la deducción será de hasta 150 euros.
2) Destinados al tratamiento y cuidado de personas diagnosticadas de daño cerebral adquirido o de la enfermedad de alzhéimer.- 100€. En el supuesto de que se trate de una familia numerosa o monoparental, la deducción será de hasta 150 euros.
3) Derivados de la adquisición de productos, servicios y tratamientos vinculados a la salud bucodental de carácter no estético.- 30% de los gastos generados. (Máximo: 150€).Relacionados con la atención a personas afectadas por cualquier patología relacionada con la salud mental.- 30% de los gastos generados. (Máximo: 150€).
Destinados a la adquisición de cristales graduados, lentes de contacto y soluciones de limpieza.- 30% de los gastos generados. (Máximo: 100€).
Ojo no deducibles los pagos en efectivo.
Puedes solicitar el reconocimiento del complemento por maternidad en tu pensión ya que de 2016 a 2021, estuvo vigente el complemento de maternidad, medida que excluyó a los hombres en situaciones comparables a las de las mujeres. Recordemos que el Tribunal de Justicia de la Unión Europea en 2019 estimó el complemento de maternidad como discriminatorio y contrario a la directiva europea en materia de igualdad, obligando a España a modificar su normativa.
Este complemento consistía en añadir un porcentaje a la pensión (un 5 % por 2 hijos; un 10 %, por 3 hijos; un 15 %, por 4 hijos). El INSS no reconocía de oficio a los padres el derecho al complemento, por lo que éstos tenían que reclamarlo vía administrativa o judicial. Por tanto, éste se debe abonar desde la fecha la jubilación ,en el intervalo de 2016 A 2021, es decir, se puede recuperar todo el complemento desde el día de la fecha de la pensión, con los atrasos correspondientes. Adicionalmente, los padres que tienen que reclamarlo judicialmente, pueden solicitar una indemnización complementaria por su denegación, por reparación del posible daño causado.
Spain is the only European country that does not have VAT exemptions for smaller companies. The rest of the European economies establish invoicing thresholds so that the smaller companies that are below them avoid the bureaucratic obstacles of declaring the tax. To avoid administrative and compliance costs, the rest of European countries have these thresholds for exemption from VAT. If a company is below a certain threshold for annual income, it is not required to participate in the VAT system. The UK has the highest VAT exemption threshold, at € 95,538. They are followed by Switzerland and France, with 93,414 euros and 85,800 euros. Spain is the only European economy that does not have a threshold, which means that all companies are in the VAT system.
Law 11/2021 on measures to prevent and fight tax fraud published in the BOE on July 10, modifies article 7 of Law 7/2012 that regulates the limitations on cash payments for certain operations.
The law establishes that operations, with an amount equal to or greater than 1,000 euros (previously € 2,500) or its equivalent in foreign currency, in which one of the parties acts as an entrepreneur or professional, cannot be paid in cash.
However, the aforementioned amount will be € 10,000 (previously € 15,000) when the payer is a natural person who justifies that he does not have his tax domicile in Spain and does not act as an entrepreneur or professional.
This limitation will apply to all payments made after the entry into force of the rule (as of July 11, 2021), even if they refer to operations arranged prior to the establishment of the limitation.
Law 11/2021 also modifies the regulation of the sanctioning procedure of the cash payment limitation regime, establishing some specialties.
Among the new features, we highlight that once the resolution proposal has been notified, the voluntary payment at any time prior to the notification of the final resolution will imply a 50% reduction in the amount of the penalty, and the waiver of making allegations.
The modifications of the sanctioning procedure will be applicable to the procedures that start from July 11, 2021.
Notwithstanding the foregoing, the new reduction in the penalty for voluntary payment will be applied to the penalties required prior to July 11, provided that they have not been appealed and have not acquired firmness. For these purposes, the competent Administration will rectify said sanctions.
The aforementioned reduction will also be applied, if the following circumstances concur:
a) That, from July 11, 2021 and before January 1, 2022, the interested party certifies before the competent Administration the withdrawal of the appeal filed against the sanction. Said accreditation will be made with the withdrawal document that has been submitted to the competent body to hear the appeal.
b) That within the period of section 2 of article 62 of the General Tax Law 58/2003, opened with the notification that the Administration makes for this purpose after the accreditation of said withdrawal, the payment of the remaining amount of the sanction is made.
For any questions or clarification you can contact our office.
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