The PGC defines intangible assets as the non-monetary asset of the company without physical appearance, but that has an economic and monetary valuation. Thus, we can find administrative concessions, goodwill, the right of transfer which we have already had the opportunity to analyze in our blog, computer applications, etc. Another accounting aspect that we can find included within this asset element of the company is the franchise contract. Let's look at your setup from an accounting aspect.

Until June 30, we are in the campaign for the declaration of the Personal Income Tax for the year 2022 before the Tax Agency so that all taxpayers declare the income they would have obtained this year. This tax, despite being a personal tax, has repercussions on the company itself, so we are going to analyze the most striking points.

On many occasions, self-employed workers or companies that have just started their activity and are engaged in foreign trade, regularly or sporadically, may encounter this question at the time of issuing the invoice. Therefore, can an invoice be made in a currency other than the euro?