In its ruling of February 17, 2023, the High Court of Justice of Andalusia (TSJA) examines whether it is appropriate to increase the tax base due to the discovery of a hidden asset. In particular, it deals with cash income that the Inspection presumes to correspond to undeclared income and that must be considered as… Continue reading Tax advisor: The documentation provided by a company does not represent a complete idea of the monetary flow that would justify the bank balance detected by the Inspection as previously hoarded money, and not as undeclared income in the Corporate Tax