Cando estou obrigado a auditar as contas anuais?
Cando durante dous exercicios consecutivos cumpres polo menos dous destes tres límites: activo superior a 2,85 millóns de euros
Como se rexistra e limita a distribución de dividendos?
Tras a aprobación en xunta da aplicación do resultado, recoñécese un pasivo por “dividendo a pagar” e a retención correspondente aos socios.
Que é a reserva legal e cando debo dotala?
Todo período debes destinar o 10% do beneficio do exercicio ata que a reserva legal alcance, polo menos, o 20% do capital social.
How do I calculate and use the hourly cost to set prices for services?
For this type of situation, you must allocate direct and indirect costs (such as billable hours), add an objective margin
How are business property leases treated from an accounting and tax perspective?
From an accounting perspective, you record the lease expense and incorporate it. Remember that from a tax perspective, the expense is deductible if it is necessary and justified
Is the paper invoice still valid?
Yes, the paper invoice is still valid, provided that invoicing regulations are complied with and the system that generates
What happens if I don’t adapt the system or use unauthorized software?
The use of systems that do not meet the technical requirements or that allow invoice manipulation is prohibited and sanctioned.
What differentiates a **VERI*FACTU** system from a **non-VERI*FACTU** system?
A VERI*FACTU system is an invoicing IT system that: Complies with all mandatory requirements of the technical regulation
A limited company (SL) that invoices outside Spain and outside the EU, what should it do?
The key is in where the company is established and from where it issues the invoice, not in the destination country. If the limited company (SL)…
If you send the B2C and B2B invoices to the accounting firm, who will send the information to the AEAT? The issuer or the accounting firm?
It depends on the model adopted, but the responsibility always falls on the invoice issuer, that is, your company or professional activity
