Indeed, the Central Economic-Administrative Court (TEAC), in its Resolution 00765/2023, dated April 22, 2024, has decided to unify criteria in relation to the possible application of the deduction for investment in primary residence in the years after 2012 for those taxpayers who acquired their primary residence before January 1, 2013 and who did not apply… Continue reading Unification of criteria by the TEAC with respect to the deduction for investment in primary residence
Tag: ITR
Limitation on the possibility of claiming self-assessed personal income tax in Form 720
The Supreme Court (SC) has restricted the possibility of recovering the Personal Income Tax (IRPF) self-assessed through the Model 720, by closing the State’s patrimonial responsibility. This implies that if the rectification of the self-assessments was not requested in the following four years, it will not be possible to recover the taxes paid. This is… Continue reading Limitation on the possibility of claiming self-assessed personal income tax in Form 720