Not every violation of the right to inviolability of the home automatically implies a violation of the right to due process. The application of Article 11.1 of the LOPJ requires a considered analysis to determine whether there is a connection between the interference with the fundamental right and the obtaining of evidence. In addition, it… Continue reading Tax advisor: The Supreme Court validates evidence obtained by the Treasury in home entry without prior notification of the start of the inspection process
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Tag: Europe
Tax Advisor: The TEAC applies the new Supreme Court criterion that reduces penalties for debts with the Tax Authorities
In its ruling of May 29, the Central Economic-Administrative Court (TEAC) adopts for the first time the criterion established by the Supreme Court on April 11. This criterion implies a reduction in the fines imposed by the Treasury in cases of tax debts. According to the TEAC, the Tax Agency must calculate the penalties based… Continue reading Tax Advisor: The TEAC applies the new Supreme Court criterion that reduces penalties for debts with the Tax Authorities
Tax advisor: The National High Court considers the asymmetry in the case of cash pooling zero balancing unjustified, especially when the pooling entity does not provide added value
The National High Court, in its ruling of March 23, 2023, examines the valuation of the cash pooling contract or centralization of cash management in a group of companies to which the appellant entity belongs. The court notes that the appellant differentiates between a loan and a deposit, treating it as a financial entity and… Continue reading Tax advisor: The National High Court considers the asymmetry in the case of cash pooling zero balancing unjustified, especially when the pooling entity does not provide added value
Tax advisor: Tax news for June 2023
In June, there were few tax innovations at the autonomous community level in Spain. At the European level, the Regulation (EU) 2023/1114 on crypto-asset markets stands out. At the state level, relevant regulations have been enacted: – Order HFP/583/2023 increases the limit exempt from guarantees in requests for deferral or fractionation of tax debts of… Continue reading Tax advisor: Tax news for June 2023
Tax advisor: The Supreme Court rules that tax residence conflicts between Spain and a country with a Double Taxation Agreement must be resolved according to the rules of the agreement
The Supreme Court, in its ruling of June 12, 2023, holds that the tax residence conflict must be resolved following the rules established in the Convention. Specifically, reference is made to Article 4.2 of the Convention, which establishes four successive criteria to determine the residence of a natural person in case he/she is a resident… Continue reading Tax advisor: The Supreme Court rules that tax residence conflicts between Spain and a country with a Double Taxation Agreement must be resolved according to the rules of the agreement
Tax advisor: The Supreme Court defines rules for valuing radio services billed by companies related to a communicator
In its ruling of June 21, 2023, the Supreme Court upholds the adjustment for related transactions made by the Tax Inspectorate with respect to the appellant company, in which the media professional owns 94% of the shares. The Tax Inspectorate does not consider that there is simulation, but recognizes that it is valid for a… Continue reading Tax advisor: The Supreme Court defines rules for valuing radio services billed by companies related to a communicator
Tax Advisor: How does Temporary Solidarity Tax on Large Fortunes affect on ‘Beckham Law’?
We solve all the questions and concerns that may arise for the taxpayer when filing for the first time the return of the new tax on large estates for the year 2022, whose filing deadline has just begun. Are the inherited estates subject to taxation under the Temporary Solidarity Tax on Large Estates? No. Lapsed… Continue reading Tax Advisor: How does Temporary Solidarity Tax on Large Fortunes affect on ‘Beckham Law’?
Tax Advisor: Corporate Tax deductions
In the year 2023, capital companies, such as corporations and limited companies, are subject to a general tax rate of 25%. However, it is important to mention that there is a reduced rate for small companies, which represents a fiscal novelty in that year. Additionally, there is a 15% tax rate applicable to newly created… Continue reading Tax Advisor: Corporate Tax deductions
Tax advisor: The refund of the undue income of the IVMDH is imputed to the year in which the payment of the tax was made
The Supreme Court of the Principality of Asturias, in its ruling of April 12, 2023, examines the correct temporal imputation of the refund of the IVMDDH undue income. The plaintiff argues that such refund should be imputed in the years in which the undue payment was made, not in the 2015 corporate income tax return,… Continue reading Tax advisor: The refund of the undue income of the IVMDH is imputed to the year in which the payment of the tax was made
Tax advisor: The time spent living with the children in shared custody does not affect the minimum for descendants in Personal Income Tax
In cases of shared custody after a nullity, separation or divorce sentence, both parents are entitled to apply the minimum for descendants in equal parts, as established by the Central Economic Administrative Court (TEAC) in its resolution of May 29, 2023. The ruling determines that there is no legal basis for attributing to only one… Continue reading Tax advisor: The time spent living with the children in shared custody does not affect the minimum for descendants in Personal Income Tax