The Supreme Court reaffirms that the extension of the scope of a limited verification procedure must be agreed prior to the start of the allegations procedure.
Category: Blog Todo
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.
Can corporate relationships be classified as related-party transactions in any context?
Transactions with partners: The Audiencia Nacional rejects the intuitu personae nature of the services provided by the partner through a securities agency company.
The General Directorate of Taxes Clarifies the Application of Withholdings on arrears
The General Directorate of Taxes Clarifies the Application of Withholdings on arrears.
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