Tag: Directorate General of Taxes

Spanish Beckham Law: Special tax regime for digital nomads (and other individuals) moving to Spain

The new Startup Law in Spain has brought with it many changes. Perhaps one of the most significant has been in terms of taxation, more specifically the increase in the number of different cases or scenarios in which individuals can take advantage of the Spanish Beckham Law. The Beckham Law is a Spanish special tax… Continue reading Spanish Beckham Law: Special tax regime for digital nomads (and other individuals) moving to Spain

Tax advisor: The New VAT for Self-Employed Professionals

The Value Added Tax (VAT) is one of the most well-known and demanding taxes in Spain, posing a particular challenge for self-employed individuals. Maintaining an accurate and legally compliant record of all fiscal transactions has become essential. Here, we present the significant innovation in the lives of self-employed individuals that will transform the perception of… Continue reading Tax advisor: The New VAT for Self-Employed Professionals

Tax advisor: Spanish Tax Authority: Scholarships for aspiring judges, prosecutors, and court clerks are not exempt from Personal Income Tax

The binding consultation of the General Tax Directorate (V1975-23), dated July 7, 2023, analyzes whether the exemption provided in Article 7.j) of the Spanish Personal Income Tax Law (LIRPF) can be applied to scholarships for the preparation of competitive examinations established through Order JUS/377/2022, dated April 27. The General Tax Directorate has expressed its opinion… Continue reading Tax advisor: Spanish Tax Authority: Scholarships for aspiring judges, prosecutors, and court clerks are not exempt from Personal Income Tax

Tax advisor: Revocation of tax penalties based on the principle of proportionality of European Union Law

In the recent judgment 1093/2023, dated July 25th, the Supreme Court has established an interpretative guideline regarding the immediate application by judges of the principles stipulated in European Union Law, without the need to submit a preliminary question to the CJEU when the issue has been clarified in other rulings. The Supreme Court has thus… Continue reading Tax advisor: Revocation of tax penalties based on the principle of proportionality of European Union Law

Tax advisor: Asturias Superior Court Judgment: Tax and labor matters in small-scale businesses

  The Asturias SuperiorCourt (TSJ), in its judgment of June 28, 2023, examines both the implementation of the special regime for small-scale companies starting from the year 2015 and issues related to the depreciation of fixed assets. Regarding the first issue raised, the Court maintains that there is a clear distinction between the regulation of… Continue reading Tax advisor: Asturias Superior Court Judgment: Tax and labor matters in small-scale businesses

Tax advisor: The General Directorate of Taxes addresses Transfer Tax and Stamp Duty (ITPAJD)in the case of property allocations in public auctions

The Directorate-General of Taxes, in various binding consultations such as V1867-23 of June 27, V0543-22 of March 9, or V2302-23 of August 1, has indicated that in the sales of real estate properties that have the reference value established in the regulations governing the real estate cadastre and are carried out through public auctions, notarial… Continue reading Tax advisor: The General Directorate of Taxes addresses Transfer Tax and Stamp Duty (ITPAJD)in the case of property allocations in public auctions

Tax advisor: The Directorate General of Taxes issues its opinion on how walking tours should be taxed

In the recent official consultation (V1886-23) issued on June 29, 2023, the Directorate General of Taxes has indicated that the entrance fee for the well-known “walking tours” will be subject to a taxation of 10% due to their character of live theatrical show. Likewise, the services offered by actors and technical personnel, when performed as… Continue reading Tax advisor: The Directorate General of Taxes issues its opinion on how walking tours should be taxed

Tax advisor: Portals that sell NFTs must face VAT, not the creators

The Directorate General of Taxes imposes the VAT return on the electronic platforms intermediary in the sale of NFTs instead of on the artists who create them and use these portals for their commercialization. According to Tributos’ June 15 response to a query raised by a taxpayer, “digital art” services involving the sale of NFTs… Continue reading Tax advisor: Portals that sell NFTs must face VAT, not the creators