The Plenum of the Constitutional Court has declared that the judge, before sentencing, must assess all the evidence provided by taxpayers, in order not to violate their right to effective judicial protection. The recent ruling of 30th of...
On October 19th 2017, the Tax Office published the CV 2669-17, which deals the obligation to submit a new informative declaration of assets and rights located abroad with respect to a previously informed property when the variation in the exchange rate used to...
The Spanish Corporate Tax Law provides an Special Tax Regime to those entities which main business activity consists on rental of real estate properties (dwellings) located in Spain. This Special Tax Regime allows the entity to conduct other complementary business...
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