News
Discover what our experts consider interesting to keep up to date on tax, fiscal and legal issues at a national and international level.
Tax Advisor: Invoicing for value-added services cannot be included in the basis for the use of the public domain
The isolation of the taxable event in the application of the special quantification regime and the interpretation of the gross turnover income is not permitted. The special rule of article 24.1.c)...
Tax Adviser: The deductibility of debts in Wealth Tax by non-residents
Persons who do not have a tax residence in Spain but who nevertheless have assets in their possession in Spanish territory are considered as taxable persons for Wealth Tax by real obligation, and...
Tax Advisor: The Constitutional Court rejects the unconstitutionality of the IIVTNU regulation
The Constitutional Court has advanced the ruling of the Plenary in which it endorsed the regulation of the Royal Decree Law of the Tax on the Increase in the Value of Urban Land (IIVTNU), concerning...
Tax Advisor: The six months following the conclusion of the Corporate Tax self-assessment must be computed from date to date
According to the contested ruling, from the Contentious-Administrative Chamber of the National High Court, of November 25th, 2020, it was decided that the periods expressed in days must be counted...
Tax Advisor: Analysis of the concept of principal residence for the purpose of the exemption of article 33.4.b) of the Personal Income Tax Act
It is established that the transfer of a home generates a capital gain or loss, which will be quantified by the difference between the acquisition value and the transfer value. However, article...
Tax Advisor: The use of real estate that qualifies for the imposition of an aggravated tax rate in Real Estate Tax is only allowed if it is indicated in the 15th transitory provision of TRLHL
According to the Real Estate Tax (IBI) ordinance, several different rates are established in relation to urban real estate, not including property for residential use and counting property that...
Tax Advisor: The tax advantages of the Beckham Law in 2023
The so-called Beckham Law, the Special tax regime applicable to workers, professionals, entrepreneurs and investors displaced to Spanish territory, and which is regulated in article 93 of the...
Tax advisor: The amounts received by former members of the European Union Parliament as supplementary pensions must be taxed in Personal Income Tax
It cannot be included under article 17.2 a) of Personal Income Tax Act due to the peculiarities of the transitional system of the European Parliament, as it is not established as comparable. On the...
Tax Advisor: Get to know the Temporary Solidarity Tax on Major Fortunes
The Official State Gazette (BOE) published on December 27th the Temporary Solidarity Tax on Major Fortunes. This tax has a twofold purpose: firstly, it aims to make a greater tax contribution to...
Tax Advisor: How to file Form 720 in 2023
Form 720 is an informative form of the Spanish Tax Agency to report on different types of financial assets, whether they are investments, properties or bank accounts, holded outside Spain The aim of...
Tax Advisor: The National High Court considers that the joint venture added value by carrying out an activity in the participating project and is eligible for the transfer of securities exemption
In the Ruling of January 27th, 2023, the National High Court studies the related operations between a temporary joint-venture (UTE) and its partners. In this case, the added value growth of the UTE...
Tax Advisor: The value of capital gains or losses subject to personal income tax obtained for profit must be determined in accordance with the inheritance tax regulations
The Administration has made changes that have led to an increase in the taxable base for savings in capital gains. All this arises in a context where the appellant's claim relating to the transfer...
Tax Advisor: Should the impossibility of automatically suspending the tax debt be circumscribed to the part derived from the sanction?
According to the provisions of article 42.1 a) of the General Tax Act (LGT) in relation to its sanctioning nature and respecting the doctrine of the Constitutional Court, there is no other way than...
Tax Advisor: A decision by a non-competent Economic-Administrative Tribunal is not a cause for nullity as of right
According to the provisions of Article 229 of the General Tax Act (LGT), it is permitted that, in claims relating to acts that have been issued by bodies on the periphery of the State Tax...
Tax Advisor: Beckham Law measures in 2023
The Beckham Law, also known as the Special Tax Regime for posted workers, brings with it several new features and aspects to be taken into account and which require attention in order to know all...
Tax Advisor: The DGT’s answers regarding the Excise duty on non-reusable plastic packaging
On January 1st, 2023, the Excise duty on non-reusable plastic packaging came into force, which directly affects importers and intra-Community purchasers of these products. A number of questions have...
Tax Advisor: The mere acceptance of a dividend distribution cannot be considered as a derivation of liability
The Supreme Court determines, in its ruling of February 15th, 2023, appeal no. 3001/2021 that the mere acceptance of the distribution of dividends agreed by the shareholders' meeting is not...
Tax Advisor: What is and how to file Form 720
The so-called Form 720 is a form in which the person obliged to file the tax return must declare to the tax authorities all assets and rights located abroad.. It can be used for investments made in...