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.

The Tax on Major Fortunes decreases by 95% its collection in 2024

The Tax on Major Fortunes decreases by 95% its collection in 2024

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.