The BOE of April 4th published the modifications of the Economic Agreements with Navarra and the Basque Country. Law 8/2023, which amends Law 28/1990 and approves the Economic Agreement between the State and the Autonomous Community of Navarre; Law 9/2023, which amends Law 12/2002 and approves the Economic Agreement with the Autonomous Community of the… Continue reading Tax advisor: Modifications to the Economic Agreements with Navarre and the Basque Country
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Tag: análisis
Tax advisor: Publication of the order with the Personal Income Tax and Wealth Tax Return Forms
The Ministry of Economy and Finance has published Order HFP/310/2023 of March 28th. Through it, it publishes the Personal Income Tax and Wealth Tax return forms, with the purpose of establishing the place, form and deadlines for filing. The term for the presentation of the Income Tax will begin on April 11th until June 30th,… Continue reading Tax advisor: Publication of the order with the Personal Income Tax and Wealth Tax Return Forms
Tax Advisor: The CJEU concludes that activities entrusted by a municipality to third parties do not constitute a supply of goods and services subject to VAT
The Court of Justice of the European Union (CJEU) issued two rulings on March 30th, concluding that the fact that a municipality delivers and installs, through a company, renewable energy systems to those of its residents who are property owners and who have expressed the wish to be equipped with them does not constitute a… Continue reading Tax Advisor: The CJEU concludes that activities entrusted by a municipality to third parties do not constitute a supply of goods and services subject to VAT
Tax advisor: Changes in forms 202 and 222 of Corporate Income Tax, permanent establishments and payment by direct debit in form 309
The BOE of March 31st, 2023 published Order HFP/312/2023 which modifies Order HFP/227/2017. Thus, it approves form 202 to make installment payments on account of Corporate Income Tax and Non-Resident Income Tax; form 222, to make installment payments on account of Corporate Income Tax under the tax consolidation regime and establishes the general conditions and… Continue reading Tax advisor: Changes in forms 202 and 222 of Corporate Income Tax, permanent establishments and payment by direct debit in form 309
Tax Advisor: Modification in various tax models of Corporate Taxes, Financial Transaction Taxes, Digital Services and others
The Offical State Gazette (BOE) of March 31st, 2023 published several ministerial orders of fiscal scope. In this way, several tax models of Corporate Taxes, Financial Transaction Taxes and Digital Services are modified, among others. Approved tax models Order HFP/312/2023 amending Order HFP/227/2017. The 202 form is approved to make the payments in instalments of… Continue reading Tax Advisor: Modification in various tax models of Corporate Taxes, Financial Transaction Taxes, Digital Services and others
Tax adviser: The deduction of VAT input tax is a right and not a tax option
The Supreme Court, in its judgment No. 236/2023, upheld that the deduction of input VAT is a taxpayer’s right, and not a tax option under Article 119.3 of the General Tax Act (LGT). The Chamber considers that the essential elements for defining the tax options do not come together, since this does not imply that… Continue reading Tax adviser: The deduction of VAT input tax is a right and not a tax option
Tax advisor: What is the limit amount that exempts filing Personal Income Tax return if you have two payers?
The Personal Income Tax Act establishes the minimum amount of income to file the 2022 Personal Income Tax return if you have two payers. For example, if they have been employed and self-employed in the same financial year or if they have been employed and have received unemployment benefit. Does having two payers mean paying… Continue reading Tax advisor: What is the limit amount that exempts filing Personal Income Tax return if you have two payers?
Tax advisor: The Constitutional Court accepts the appeal of unconstitutionality against Law 38/2022 on the Temporary Solidarity Tax on Large Fortunes
The Constitutional Court (TC) accepts the appeal of unconstitutionality against Law 38/2022 on the Temporary Solidarity Tax on Large fortunes. It is due to a possible infringement of the financial autonomy of the Autonomous Communities denounced by the Junta de Andalucía. “The appellants submit that the above-mentioned law could entail a breach of the financial… Continue reading Tax advisor: The Constitutional Court accepts the appeal of unconstitutionality against Law 38/2022 on the Temporary Solidarity Tax on Large Fortunes
Tax advisor: The statute of limitations on the right to request the return of undue income from IVMDH quotes begins on the date of entry
The Supreme Court upheld the judgment under appeal: the statute of limitations on the right to request the repayment of undue income from Tax on the Retail Sales of Certain Hydrocarbons (IVMDH) quotes, supported by virtue of legislation that is contrary to European Union law, began on the date of admission. The right to recover… Continue reading Tax advisor: The statute of limitations on the right to request the return of undue income from IVMDH quotes begins on the date of entry
Tax advisor: The Temporary Solidarity Tax on Large Fortunes maintains differences between autonomous communities
The differences that exist between autonomous communities for the Temporary Solidarity Tax on Large Fortunes are causing unfair competition between them. Faced with the governmental plans, several regional Administrations try to ensure that this collection does not end up being transferred to the State. Main differences between the autonomous communities This new solidarity tax for… Continue reading Tax advisor: The Temporary Solidarity Tax on Large Fortunes maintains differences between autonomous communities