Brand Strategies and Tax Guide for Businesses

Posted on Apr 3, 2025 in Law

Brand Management

Single/Umbrella Brand: All products under one name (e.g., Danone, Sony). Saves on advertising costs when company prestige is high.
Multiple Brands: Different brands for different products (e.g., PMI and Easter).
White Label/Distributor: Retailers buy excess production or manufacturers produce for them (e.g., farmers).
Partnerships: Two or more brands collaborate on a new product.

Merchandising: Actions to promote goods at the point of sale.
Personal Selling: Direct interaction between sellers and buyers.
Franchise: Licensing a business idea for a fee.
- Advantages: Minimized business risk.
- Disadvantages: Lack of flexibility, requiring franchisor authorization for changes.
Marketing: Encompasses marketing strategies, sales (promotions, advertising), market research, and positioning.
Advertising: Commercial promotions to attract buyers.
Market Research: Gathering market information to inform decisions and strategies.

Logistics: The means and methods for organizing a company, especially distribution.
Deceptive Advertising: Misleading presentations that omit crucial information.

Taxes: State revenues from individuals and legal entities.
Direct Taxes: Levied on income (e.g., income tax).
Indirect Taxes: Levied on specific actions (e.g., purchasing a house).
Taxable Event: Circumstances triggering tax application.
Taxpayer: Person or company subject to tax.
Taxable Person: Individual or entity required to fulfill tax obligations.
Taxable Income: Amount subject to tax rate.
Tax Rate: Percentage applied to the taxable base.
Tax Fees: Amount payable after applying the tax rate.
Tax Debt: Total amount owed to the state, including taxes, fines, and penalties.
Accrual: Time when the tax obligation arises.

Income Tax (IRPF):
- Law: Law 35/2006, of 28 November.
- Taxable Income: Income from employment, capital, economic activities, gains, and losses.
Corporation Tax (IS):
- Law: Law 43/1995, of 27 December.
- Taxable Income: All revenue collected by the taxpayer.
Value Added Tax (VAT):
- Law: Law 37/1992, of 28 December.
- Taxable Event: Consumption of goods and services, intra-community acquisitions, and imports.