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 exceeds the cadastral regulations for the valuation of buildings. The judgement upholds the indirect challenge and as a consequence nullifies the precept which establishes as a use… Continue reading 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
Author: buleboo
Tax advisor: Beckham Law tax benefits in 2023
The so-called Beckham Law, the Special Tax Regime applicable to workers, professionals, entrepreneurs and investors moving to Spanish territory, and which is regulated in article 93 of the Personal Income Tax Law, is a tax regime that adopts a better taxation for workers who move their tax residence to Spain due to their employment. The… Continue reading Tax advisor: Beckham Law tax benefits in 2023
Tax Advisor: Get to know the Temporary Solidarity Tax for the Major Fortunes
On December 27, 2022, the Official State Gazette (BOE) published the Temporary Solidarity Tax on Large Fortunes. This tax has a double purpose: first, it aims at a greater tax contribution to people with a greater economic capacity in order to help solve situations of vulnerability. In the second place, it is intended to fiscally… Continue reading Tax Advisor: Get to know the Temporary Solidarity Tax for the Major Fortunes
Tax Advisor: How to file Form 720 in 2023
The Model 720 is an informative form of the Spanish Tax Agency and serves to report on the different types of financial assets, whether investments, properties or bank accounts held outside Spain. With this Model 720 the objective is to prevent tax evasion and to have assured for companies and individuals the information of all… Continue reading Tax Advisor: How to file Form 720 in 2023
Tax advisor: The Audiencia Nacional considers that the UTE added its own value by carrying out an activity in the participating project and can benefit from the exemption for the transfer of securities.
In the Judgment of January 27, 2023, the Audiencia Nacional studies the operations between a UTE and its partners. In this case, the growth of added value of the UTE and the operations carried out by this UTE abroad are analyzed. The Administration considers that the services rendered should be assessed in terms of the… Continue reading Tax advisor: The Audiencia Nacional considers that the UTE added its own value by carrying out an activity in the participating project and can benefit from the exemption for the transfer of securities.
Tax advisor: The value of capital gains or losses subject to personal income tax obtained for profit must be determined in accordance with the ISD regulations.
The Administration has made changes that have led to an increase in the savings taxable base for capital gains. All this arises in a context where the appellant’s claim relating to the transfer by the sale of an office was not accepted as it was considered that the acquisition value of the goodwill by lucrative… Continue reading Tax advisor: The value of capital gains or losses subject to personal income tax obtained for profit must be determined in accordance with the ISD regulations.
Tax advisor: Should the impossibility of automatically suspending the tax debt be limited to the part derived from the penalty?
According to the provisions of Article 42.1 a) of the General Tax Law (LGT) in relation to its sanctioning nature and respecting the doctrine of the Constitutional Court, there is no other way than to qualify a conduct to persons who cause or have had an active collaboration in the execution of a sanction related… Continue reading Tax advisor: Should the impossibility of automatically suspending the tax debt be limited to the part derived from the penalty?
Tax advisor: A decision by a non-competent Economic-Administrative Court is not a cause for nullity as a matter of law.
According to the provisions of Article 229 of the General Tax Law, it is allowed that, in claims relating to acts that have been issued by bodies in the periphery of the State Agency of Tax Administration and in which the Regional Court (TEAR) has been susceptible to ordinary appeal to the Central Economic-Administrative Court… Continue reading Tax advisor: A decision by a non-competent Economic-Administrative Court is not a cause for nullity as a matter of law.
Tax Advisor: Beckham Law Measures in 2023
The Beckham Law, also known as the Special Tax Regime for posted workers, brings with it several novelties and aspects to be taken into account and in which attention is needed to know all the information in detail. To begin with, the Beckham Law establishes a reduction to 5 years in relation to the time… Continue reading Tax Advisor: Beckham Law Measures in 2023
Tax advisor: DGT’s answers regarding the excise tax on non-reusable plastic containers
On January 1, 2023, the special tax on non-reusable plastic packaging came into force, which directly affects importers and intra-Community purchasers of these products. There are now several questions that the Directorate General of Taxes (DGT) has been in charge of solving. In relation to the purchase or acquisition of coils manufactured in materials related… Continue reading Tax advisor: DGT’s answers regarding the excise tax on non-reusable plastic containers