La normativa que permite las entradas domiciliarias en inspecciones tributarias a una sociedad debe establecer límites claros y estar sujeta a un control judicial adecuado, evitando una discrecionalidad absoluta por parte de la Administración.
Category: B Law & Tax
The Spanish General Directorate for Taxation endorses the application of the tax neutrality regime in mergers by absorption within corporate simplification processes
The Spanish Directorate-General for Taxation endorses the application of the tax neutrality regime in mergers by absorption within corporate simplification processes.
The Spanish Supreme Court prevents the Spanish Tax Authorities from using criminal proceedings to investigate prescribed tax years
The Spanish Supreme Court prevents the Spanish Tax Authorities from using criminal proceedings to investigate prescribed tax years.
Change of fiscal residence: destination Dubai
Changing your tax residence can be a strategic decision to optimize your taxes, but it is not free of formal obligations and fiscal consequences that you should take into account. Dubai, due to its favorable tax regime and quality of life, has become a very attractive destination for entrepreneurs, investors, and international professionals. However, this process requires proper tax planning.
Can a final IIVTNU settlement be reviewed after the declaration of unconstitutionality of the tax?
The Supreme Court confirms that the limitation of effects of the Constitutional Court ruling no. 182/2021 applies from the date of issue, not from its publication in the BOE. In addition, it allows the review of final settlements through the special procedure of full nullity when there was no increase in the value of the land.
TEAC establishes precedent: refunds from rectifications of Corporate Tax self-assessments are not undue payments
TEAC establishes precedent: refunds from rectifications of Corporate Tax self-assessments are not undue payments
How do the Spanish Tax Authorities facilitate the tax management of inherited communities and communities of property?
The Spanish Tax Authorities facilitate the fiscal management of inherited communities with new guidelines
The importance of receiving adequate advice in relation to the “Beckham Law”
The Special Tax Regime applicable to workers, professionals, entrepreneurs and investors relocated to Spanish territory regulated in Spanish regulations and commonly known as the “Beckham Law”, has been in the spotlight of debate recently. Although the amendments introduced in 2023 have been celebrated by the taxpayers, this regime has been the subject of controversy due to the increase of tax audits carried out by the Spanish Tax Administration to taxpayers under this tax benefit, object of criticism in the latest days in international press such as the Financial Times.
Quarterly newsletter: family business
Quarterly newsletter: family business
The Spanish Supreme Court establishes that, in order to apply the reduction for the donation of shares in a family business under the Inheritance and Gift Tax, the moment of the donation must be considered to determine whether the recipient meets the requirement of performing remunerated management functions
The Spanish Supreme Court establishes that, in order to apply the reduction for the donation of shares in a family business under the Inheritance and Gift Tax, the moment of the donation must be considered to determine whether the recipient meets the requirement of performing remunerated management functions.