The General Directorate of Taxes Clarifies the Application of Withholdings on arrears.
Category: B Law & Tax
Does the lack of proof of a deductible expense imply the automatic guilt of the taxpayer?
The absence of proof of an expense for which a deduction is claimed for corporate income tax purposes does not necessarily imply qualifying the taxpayer’s conduct as guilty for the purposes of penalties, nor does it automatically determine a contrary assessment.
What are the requirements for applying the 95% tax relief on Inheritance Tax for family businesses according to the Supreme Court?
Interpretation of the Supreme Court in relation to compliance with Article 4.Eight.Two of the Wealth Tax
The Tax on Major Fortunes decreases by 95% its collection in 2024
The Tax on Major Fortunes decreases by 95% its collection in 2024
New Ministerial Order regulating the Computerized Invoicing Systems and VERI*FACTU published
New Ministerial Order regulating the Computerized Invoicing Systems and VERI*FACTU published.
How will the Spanish Tax Authorities help taxpayers in Valencia affected by the DANA to pay their personal income tax?
The Spanish Tax Authorities postpone the collection of the second payment of Spanish Personal Income Tax for taxpayers in Valencia affected by the DANA.
New legislation on the taxation of cryptocurrencies
Approved a draft act to transpose the European Directive 2011/16/EU, which brings legislative developments in the taxation of cryptocurrencies.
Should the representative functions of a director be considered part of his powers or valued as related-party transactions?
The provision of representation services by an administrator for the benefit of the company he/she manages is not considered to be part of the functions inherent to his/her position and, therefore, must be duly remunerated.
The Spanish Supreme Court pronounces on the limits of the Administration when determining qualification, simulation and conflict in the application of the rule.
The Spanish Supreme Court pronounces on the limits of the Administration when determining qualification, simulation and conflict in the application of the rule.
TAX residence in Spain
The Supreme Court rules that several taxpayers, who were under the remittance basis taxation regime in the UK, should be considered tax resident in Spain according to the tie-breaker rules of the Double Taxation Convention between the two countries.