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