The Constitutional Court (TC) accepts the appeal of unconstitutionality against Law 38/2022 on the Temporary Solidarity Tax on Large fortunes. It is due to a possible infringement of the financial autonomy of the Autonomous Communities denounced by the Junta de Andalucía. “The appellants submit that the above-mentioned law could entail a breach of the financial… Continue reading Tax advisor: The Constitutional Court accepts the appeal of unconstitutionality against Law 38/2022 on the Temporary Solidarity Tax on Large Fortunes
Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /var/www/vhosts/blaw.es/httpdocs/wp-content/themes/twentytwentyone-child/header.php on line 65
Deprecated: strstr(): Passing null to parameter #1 ($haystack) of type string is deprecated in /var/www/vhosts/blaw.es/httpdocs/wp-content/themes/twentytwentyone-child/header.php on line 67
Tag: Europe
Tax advisor: The statute of limitations on the right to request the return of undue income from IVMDH quotes begins on the date of entry
The Supreme Court upheld the judgment under appeal: the statute of limitations on the right to request the repayment of undue income from Tax on the Retail Sales of Certain Hydrocarbons (IVMDH) quotes, supported by virtue of legislation that is contrary to European Union law, began on the date of admission. The right to recover… Continue reading Tax advisor: The statute of limitations on the right to request the return of undue income from IVMDH quotes begins on the date of entry
Tax advisor: The Temporary Solidarity Tax on Large Fortunes maintains differences between autonomous communities
The differences that exist between autonomous communities for the Temporary Solidarity Tax on Large Fortunes are causing unfair competition between them. Faced with the governmental plans, several regional Administrations try to ensure that this collection does not end up being transferred to the State. Main differences between the autonomous communities This new solidarity tax for… Continue reading Tax advisor: The Temporary Solidarity Tax on Large Fortunes maintains differences between autonomous communities
Tax advisor: The rectification of tax errors may be made by means of a single tax return
The current dual system of supplementary self-assessment and rectification request will be replaced. In this way, tax errors can be rectified through a single declaration. Taxpayers will have to rely on the rectifying self-assessment, so that they can rectify, complete or modify the self-assessment previously submitted. You won’t have to wait for administrative resolution. Where… Continue reading Tax advisor: The rectification of tax errors may be made by means of a single tax return
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.
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.
Tax advisor: Beckham Law and changes for inpatriated workers since January 2023
The Beckham Law includes some tax aspects for those who locate their tax residence in Spanish territory. While some requirements have been somewhat excessive for some, some recent regulatory changes have been implemented. Subjects who obey these cases may be taxed by the Non-Residents Income Tax regulations. This scheme makes it possible to tax a general fixed 24%… Continue reading Tax advisor: Beckham Law and changes for inpatriated workers since January 2023