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accrual criterion in Spain

self-employed contributions

Changes in Self-Employed Contributions and Their Link to the Personal Income Tax (IRPF) In Spain

As you may already know, starting from January 1, 2023, there were significant changes in the self-employed contributions in Spain. Self-employed workers now contribute to Social Security under a new quota system. These modifications are directly linked to the expected… Read more
accrual criterion

What Is The Accrual Criterion In Spain

It mainly concerns when and how to pay VAT on products or services provided to customers.  In this article, we will see what it is, its characteristics and the other criteria, the Cash Criterion (“Criterio de caja”). What do accrual… Read more