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An Italian company engaged in the storage and transport of petroleum products was merged by absorption. As an authorized warehouse keeper, it made 196 shipments of hydrocarbons (diesel and gasoline…

Deduct and deduct are two common terms in the context of Personal Income Tax (IRPF) that are frequently used. These terms relate to opportunities to reduce the amount of tax payable, something that…

Both the financial penalty and the revocation of the authorization to operate a tax warehouse were applied due to a serious infringement of the excise duty regime committed by the company in questi…

The Governing Council of the Regional Government of Extremadura approved a decree law with urgent measures that include the reduction of the first two income tax brackets, mainly affecting incomes …

By means of the recent resolution no. 4117/2020, issued on July 24, 2023, the Central Economic-Administrative Court (TEAC) has modified its previous criteria in relation to how it determines the ba…

The Contentious-Administrative Chamber of the National High Court has rejected the request to temporarily suspend the Temporary lien of credit entities and financial credit establishments (also cal…