Category: B Law & Tax

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

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.

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.

The Central Economic-Administrative Court (TEAC) examines VAT deduction on vehicles for employees, security services for former directors, and the inclusion of tariff deficit in the prorate

The TEAC examines VAT deduction on leased vehicles, security services for former directors, and the inclusion of financial income and tariff deficit in the pro rata.