Tax advisor: The rectification of tax errors may be made by means of a single tax return

The current dual system of supplementary self-assessment and rectification request will be replaced. In this way, tax errors can be rectified through a single declaration. Taxpayers will have to rely on the rectifying self-assessment, so that they can rectify, complete or modify the self-assessment previously submitted. You won’t have to wait for administrative resolution. Where… Continue reading Tax advisor: The rectification of tax errors may be made by means of a single tax return

Tax advisor: VAT deduction on luxury vehicle leasing

In the case presented and resolved by the Judgment of the High Court of Justice of Castilla-La Mancha, with number 330/2022 and dated November 22, 2022, appeal no. 381, 2020, the question arises as to whether the appellant entity is entitled to a total deduction of the VAT borne on the invoices for the leasing… Continue reading Tax advisor: VAT deduction on luxury vehicle leasing