Corporate Income Tax in Spain: Obligations and Payment Methods
Corporate Income Tax in Spain: Key Obligations and Payment Methods
Categories for Installment Payments
There are two categories for installment payments:
- Category A: Based on the amount paid the previous year.
This method generally applies to all entities that have not explicitly chosen the other modality. It consists of taking the tax paid in the latest period as a basis for payments to be made. An average of 18% is applied to the base thus obtained for each year, building on the State Budget Law. - Category
Marxist Analysis of Labor, Alienation, and Exploitation
Capitalist Society: Alienation, Objectification, and Exploitation
Capitalist society is characterized by alienation, objectification, and exploitation.
- Alienation: The worker is alienated or separated from what is theirs—their labor power—in favor of the capitalist, who purchases it in exchange for unfair wages, as we shall see below.
- Objectification: People are considered as objects or goods. Thus, the worker is bought and sold on the labor market based on market laws and is also treated as a
Key Concepts in Economic Theory: Value, Labor, and Market Dynamics
Key Concepts in Economic Theory: Value, Labor, and Market Dynamics
1. Surplus Value and Socialist Economic Doctrine
Goodwill is the value of unpaid work that the employee creates, exceeding the value of their workforce, and appropriated by the capitalist for free. Surplus value is the value that the unpaid work of the employee creates, exceeding the value of their workforce, and appropriated by the capitalist for free. The concept of surplus value aligns with the socialist economic doctrine, as represented
Key Financial and Market Terms Explained
Key Financial and Market Terms
Corporate Structures and Market Dynamics
Trust: Refers to companies aiming to dominate the market horizontally (by sector) or vertically (when a company tries to control all or part of the production process).
Holding: A financial company that controls others by holding a majority or a significant portion of their shares. The first major holding was INI (National Institute of Industry).
Multinational Enterprise: A company based in one country that establishes manufacturing
Read MoreBusiness Purchasing Process: A Detailed Breakdown
Basic Purchasing Operations
This includes a set of activities to be acquired for the development of the company.
Classes of Goods That Can Be Purchased
- Long-term Assets: Fixed assets
- Goods for Sale: Inventories
- Short-term Assets: Expenses
Real Long- and Short-Term Assets
- Long-term: Represent assets for the company.
- Short-term: They are quickly consumed with use, falling into the category of expenditure.
What is Needed to Make a Purchase?
1. Search Information
We check the stock card to verify the need to purchase
Read MoreEconomic Impact of War: From Inflation to the Great Depression
Economic Consequences of War
Inflation and Debt
Inflation: A rapid increase in prices.
External Debt: The debt of both states. The problem of internal debt was added to this debt, primarily with the U.S.
Gold Standard: An international monetary system in force until the 1930s. It established that the currencies of all countries belonging to this system were exchangeable for a fixed amount of gold.
Economic Turmoil in the 1920s
The Severe Recession of 1920-1921: A typical manifestation of a crisis of conversion
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