Ejercicios iniciados a partir de 1 de enero de 2009 y vigencia indefinida :

• Se introduce mediante la disposición adicional duodécima del TRLIS el siguiente tipo de gravamen reducido:
  • Por la parte de la Base Imponible comprendida entre 0 y 120.202,41 euros al tipo del 20%.
  • Por la parte de la Base imponible restante, el tipo del 25%.

Dicho tipo reducido será aplicable a aquellas entidades que cumplan en los períodos impositivos iniciados dentro de los años 2009 , 2010 y 2011 , los siguientes requisitos:

• Que tengan un importe neto de la cifra de negocios inferior a 5 millones de euros.
• Y tengan una plantilla media inferior a 25 empleados.

Para el cálculo de la plantilla media se tendrá en cuenta la legislación laboral , teniendo en cuenta la jornada contratada en relación con la jornada completa del período impositivo.

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TAX & LAW is among Madrid's leading law firms with both legal and corporate consultancy. This excellence and breadth has made us the firm of choice and best satisfies the needs of companies and professional clients that requiere an integral service of consultancy, legal advice and management.

TAX & LAW – asesoreslegalesyfiscales.com – provides legal and business services to all sorts clients from all sectors. Our firm provides solutions to diverse legal and business challenges. TAX & LAW lawyers work in highly collaborative teams, which span across our practice. Our unique, team-oriented culture ensures that all necessary firm expertise and resources are employed to achieve the best possible results for our clients.

The TAX & LAW team provides support to company’s board of directors to take the most adequate decisions in the management of their business units. Our main areas of specialty are: Corporate, Litigation, Tax, Trusts, Accounting, European Union, Subsidies, and Business Plans. Learn more about how we can help your business.

OUR PHILOSOPHY

Quality and service are our main commitments with our clients. We commit with our services results. These requires, a creative, dynamic, direct and personal assistance with each client, to understand its needs with the objective of providing the most appropriate solutions, in an efficient and effective manner, always-prioritising practical aspects of decision making. For this, we count with the necessary resources of knowledge, technological innovation, creativity and experience. The guarantee of efficiency is upheld with more than 100 companies-current clients. For us, each client is unique, and we have always thought that the relationship must be close and personal, based on an open two way communication, that allows us to both identify and understand your needs and objectives, to offer the most appropriate solutions for each moment.

We cover all consultancy areas that a business require and give solutions with a global view. For this, all our departments (legal, tax, accounting and financial), work as a team to obtain a holistic view of the needs that our clients require at any particular time. We carry out constant renewal policies of new technologies and of our professional team, that encourages the company’s development and its position in a competitive environment. In conclusion, professional excellence, personal attention and knowledge of the business world that characterizes our professional conduct are values that make us different.

CONTACT US

Contact us for any enquiry or legal advice. Please write to us and your enquiry will be attended immediately. For urgent enquiries, please call us directly.

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El bufete de abogados TAX & LAW tiene una amplia experiencia y ofrece un servicio integral de consultoría, asesoría y gestión, dirigido especialmente a empresas, profesionales y entidades de todos los sectores y dimensiones. Las especialidades de TAX & LAW son:

• asesoría legal de empresa
• análisis y asesoramiento fiscal
• auditorias de empresa (PYMES buscando modelos de sostenibilidad)

La misión y las ventajas de TAX LAW.