María Gutiérrez Guerra

Modelo 202: Understanding Advance Corporation Tax Payments

With the October Modelo 202 deadline approaching, companies subject to Corporation Tax should review how their advance payment is calculated and what information is taken into account. Modelo 202 payments are made on account of the company’s final Corporation Tax liability and are later taken into account when the annual Modelo 200 is filed. Understanding … Read more

Private medical insurance for self-employed workers in Spain: how the tax deduction really works

Introduction Private medical insurance is a recognised tax-deductible expense for self-employed professionals in Spain, provided that the requirements established in the Personal Income Tax Law are met. One of the most important aspects is that the insurance premium must be actually paid by the taxpayer, as only then can it be proven to the Spanish … Read more