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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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