Published in the BOE the Order HFP/381/2023, which approves the model 036 based on the Census Declaration of registration, modification and deregistration in the census of businessmen, professionals and withholders; and the regulation of the rules explaining how to keep the VAT registration books through the electronic Headquarters of the State Agency of Tax Administration.… Continue reading Tax advisor: Form 036 and VAT registry books adjusted to comply with RD 249/2023
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Tag: Deducción
Tax Advisor: Modification of the IRPF and new ITPAJD allowance in Valencia in the Law on Collaborative Housing
The Law 3/2023 of collaborative housing of the Valencian Community has been published in the Official Gazette of the Valencian Community. This law presents several social and fiscal measures, highlighting two tax measures: – First, a new 99% rebate is created in the Transfer Tax and Stamp Duty and in the Mortgage Tax for the… Continue reading Tax Advisor: Modification of the IRPF and new ITPAJD allowance in Valencia in the Law on Collaborative Housing
Tax Advisor: Are SGAE contributions to funds for the promotion of complementary activities from copyright income deductible for Corporate Tax purposes?
The ruling that has been appealed to the Supreme Court confirmed the Administration’s position on the non-exemption of income under article 121.1 of the Corporate Tax Act. It relied on the doctrine established in the Supreme Court ruling of November 29th, 2016, in appeal number 3973/2015. On the issue of the deduction of the expense… Continue reading Tax Advisor: Are SGAE contributions to funds for the promotion of complementary activities from copyright income deductible for Corporate Tax purposes?
Tax Advisor: Appeals of unconstitutionality against the Law on the ITSGF have been admitted for processing
The Constitutional Court has admitted the appeals of unconstitutionality against the Law on the Temporary Solidarity Tax on Large Fortunes, filed by the autonomous governments of Madrid and Galicia. Likewise, the deny of the suspension of the challenged regulation requested by the Community of Madrid has been agreed. The Governing Council of the Community of… Continue reading Tax Advisor: Appeals of unconstitutionality against the Law on the ITSGF have been admitted for processing
Tax advisor: Is it possible for the management body to use the direct estimation even if it is not appropriate for calculating the Personal Income taxable base?
Article 136.2.c) of the General Tax Law allows the management bodies to examine records, documents and any other official book or document, excluding commercial accounting. The examination of these accounts is not permitted, but the documents supporting the transactions recorded or declared by the taxpayer may be examined. The review of commercial accounting within the… Continue reading Tax advisor: Is it possible for the management body to use the direct estimation even if it is not appropriate for calculating the Personal Income taxable base?
Tax advisor: When is a marketing expense on promotion considered not to be a liberality in terms of Corporate Tax?
The Supreme Court Ruling, of March 30th, 2021, appeal no. 3454/2019, determined that booked expenses are not deductible if they constitute donations or liberalities. However, accounted expenses incurred for public relations with customers or suppliers, those incurred to promote the sale of goods or services, those that respond to the same business structure and are… Continue reading Tax advisor: When is a marketing expense on promotion considered not to be a liberality in terms of Corporate Tax?
Tax advisor: Does the exclusion of the computation of the period between March 14 and June 1, 2020 automatically operate to determine the maximum duration of the different tax proceedings?
In the situation that emerges from the Supreme Court Order, of March 22nd, 2023, the heirs of a deceased person filed and contentious-administrative appeal against the exclusion of the period between March 14 and June 1, 2020 from the maximum duration of the limited verification procedure. They argued that the tax administration should have justified… Continue reading Tax advisor: Does the exclusion of the computation of the period between March 14 and June 1, 2020 automatically operate to determine the maximum duration of the different tax proceedings?
Tax advisor: Can the assessment issued in an inspection procedure that was based on the same data and evidence used in a limited verification process already expired be annulled?
The Superior Court of Justice of Madrid has ruled on the issue in question. It examines the consequence of a limited verification procedure that expired without an express declaration of expiration. The objective is to determine whether the State Tax Inspectorate was authorized to carry out verification and investigation actions in relation to the 2014… Continue reading Tax advisor: Can the assessment issued in an inspection procedure that was based on the same data and evidence used in a limited verification process already expired be annulled?
Tax advisor: Increasing tax debt payment facilities
In the current context of inflation and rising interest rates, many companies and individuals are struggling with their payment obligations. For this reason, the Tax Agency has increased the payment facilities for tax debts, making deferrals more flexible and thus facilitating taxpayers’ liquidity. The guarantee exemption limit for the deferral of tax debts has been… Continue reading Tax advisor: Increasing tax debt payment facilities
Tax advisor: The previous Corporate Tax Act already allowed the partial non-application of the FEAC regime.
A DGT report clarifies that the previous Corporate Tax Act already allowed the partial non-application of the FEAC regime (regime for mergers, spin-offs, non-monetary contributions and exchange of securities). This previous law was not at all precise on this aspect, and its literal interpretation could lead to the conclusion that, if there was no legitimate… Continue reading Tax advisor: The previous Corporate Tax Act already allowed the partial non-application of the FEAC regime.