The Supreme Court rules: retirees from the banking sector who began working before 1979 may claim from the Treasury a portion of their pension that should not have been taxed on IRPF statements. The average amount of refund is about 650 euros per fiscal year, and the retiree can benefit from this refund from the… Continue reading Tax advisor: 75% of retirement or disability benefits received from the Bank Mutual Insurance Fund must be included in the tax base of the IRPF.
Tag: España
Tax advisor: Maternity deduction in Personal Income Tax is already a reality for unemployed women between 2020 and 2022
Maternity deduction is already a reality for unemployed women between 2020 and 2022. This is stated in Law 6/2023 with a new paragraph in the thirty-eighth additional provision of the Personal Income Tax Act. This rule also applies to the termination of work apart from unemployment. When does it take effect? This standard will enter… Continue reading Tax advisor: Maternity deduction in Personal Income Tax is already a reality for unemployed women between 2020 and 2022
Tax advisor: savings of between 9 and 550 euros in Personal Income Tax based on income and region
This year, the taxpayers will enjoy savings of between 9 and 550 euros in Personal Income Tax depending on income and region. It is due to the measures taken by the government for those incomes that are smaller than 21,000 euros. Also, to increases in social contributions, deflations and regional redesigns of tax rates. Main… Continue reading Tax advisor: savings of between 9 and 550 euros in Personal Income Tax based on income and region
Tax advisor: Beckham Law tax benefits in 2023
The so-called Beckham Law, the Special Tax Regime applicable to workers, professionals, entrepreneurs and investors moving to Spanish territory, and which is regulated in article 93 of the Personal Income Tax Law, is a tax regime that adopts a better taxation for workers who move their tax residence to Spain due to their employment. The… Continue reading Tax advisor: Beckham Law tax benefits in 2023
Tax Advisor: Get to know the Temporary Solidarity Tax for the Major Fortunes
On December 27, 2022, the Official State Gazette (BOE) published the Temporary Solidarity Tax on Large Fortunes. This tax has a double purpose: first, it aims at a greater tax contribution to people with a greater economic capacity in order to help solve situations of vulnerability. In the second place, it is intended to fiscally… Continue reading Tax Advisor: Get to know the Temporary Solidarity Tax for the Major Fortunes
Tax Advisor: How to file Form 720 in 2023
The Model 720 is an informative form of the Spanish Tax Agency and serves to report on the different types of financial assets, whether investments, properties or bank accounts held outside Spain. With this Model 720 the objective is to prevent tax evasion and to have assured for companies and individuals the information of all… Continue reading Tax Advisor: How to file Form 720 in 2023
Tax advisor: The Audiencia Nacional considers that the UTE added its own value by carrying out an activity in the participating project and can benefit from the exemption for the transfer of securities.
In the Judgment of January 27, 2023, the Audiencia Nacional studies the operations between a UTE and its partners. In this case, the growth of added value of the UTE and the operations carried out by this UTE abroad are analyzed. The Administration considers that the services rendered should be assessed in terms of the… Continue reading Tax advisor: The Audiencia Nacional considers that the UTE added its own value by carrying out an activity in the participating project and can benefit from the exemption for the transfer of securities.
Tax advisor: The value of capital gains or losses subject to personal income tax obtained for profit must be determined in accordance with the ISD regulations.
The Administration has made changes that have led to an increase in the savings taxable base for capital gains. All this arises in a context where the appellant’s claim relating to the transfer by the sale of an office was not accepted as it was considered that the acquisition value of the goodwill by lucrative… Continue reading Tax advisor: The value of capital gains or losses subject to personal income tax obtained for profit must be determined in accordance with the ISD regulations.
Tax advisor: Should the impossibility of automatically suspending the tax debt be limited to the part derived from the penalty?
According to the provisions of Article 42.1 a) of the General Tax Law (LGT) in relation to its sanctioning nature and respecting the doctrine of the Constitutional Court, there is no other way than to qualify a conduct to persons who cause or have had an active collaboration in the execution of a sanction related… Continue reading Tax advisor: Should the impossibility of automatically suspending the tax debt be limited to the part derived from the penalty?
Tax advisor: A decision by a non-competent Economic-Administrative Court is not a cause for nullity as a matter of law.
According to the provisions of Article 229 of the General Tax Law, it is allowed that, in claims relating to acts that have been issued by bodies in the periphery of the State Agency of Tax Administration and in which the Regional Court (TEAR) has been susceptible to ordinary appeal to the Central Economic-Administrative Court… Continue reading Tax advisor: A decision by a non-competent Economic-Administrative Court is not a cause for nullity as a matter of law.