In the last year there have been several pronouncements by judicial organs, among others by the Spanish Supreme Court itself, which have set limits to the actions of the Tax Administration when claiming tax residence in Spain by means of a practice (which, unfortunately, is not uncommon) consisting of questioning, or even ignoring, the content… Continue reading Tax residence certificate issued by another State in the sense of the Double Taxation Treaty: the national administrative or judicial authorities cannot question its validity without applying the “tie-breaking” rules provided for in the corresponding Treaty.
Tag: law
The notarization by a single joint administrator
The certification had the signatures of both joint administrators, duly notarized. However, only one of them signed the deed of sale, in which the agreement of the administrative body was elevated to public deed. Both the General Direction and the Registrar considered that this violated article 1280.5 of the Civil Code, which requires that certain… Continue reading The notarization by a single joint administrator
Interview with Alfonso Garrido, Founding Partner of B Law & Tax, for Inmobiliare magazine
In this article, we detail the interview conducted by Inmobiliare, a magazine specialising in the real estate sector, with the founding partner and director of our firm, Alfonso Garrido, as a specialist in the sector, at the head of a leading firm in international tax advice. B LAW & TAX, based in Madrid, is a… Continue reading Interview with Alfonso Garrido, Founding Partner of B Law & Tax, for Inmobiliare magazine
Beckham Law: requirements and tax advantages in Spain
The Beckham Law, also known as the Impatriate Law, has, since its application in Spain, benefited people living abroad who choose to reside in Spain with respect to their tax obligations. What does the Beckham Law entail? The Beckham Law, also known as the Impatriate Law, establishes a special tax regime for foreign residents who… Continue reading Beckham Law: requirements and tax advantages in Spain
Beckham Law: what is it and how does it work?
The so-called Beckham Law, officially known as the Special Tax Regime applicable to workers, professionals, entrepreneurs and investors moving to Spanish territory, is regulated in article 93 of the Personal Income Tax Law (IRPF). This legislation establishes a special IRPF taxation framework for those individuals who move to Spain for work purposes, i.e. those who… Continue reading Beckham Law: what is it and how does it work?
Tax Advisor: Changes in the VAT Law and in the Excise Taxes Law
On May 9th, 2023, Law 11/2023 of May 8th was published in the Official State Gazette (BOE), which transposes the European Union Directives regarding the accessibility of certain products and services, the migration of highly skilled individuals, taxation and the digitalization of notary and registry processes. Also, an amendment is made to Law 12/2011 of… Continue reading Tax Advisor: Changes in the VAT Law and in the Excise Taxes Law
Tax Advisor: Extension of the deductions in the Personal Income Tax of the Community of Madrid for 2023
Law 10/2023, of April 12th, which has been published in the Official Gazette of the Community of Madrid, has modified the Law of Madrid’s Assigned Taxes. The objective is to incentivize improvements in rental housing through the introduction of new deductions in the Personal Income Tax. New measures Among all the new measures we will… Continue reading Tax Advisor: Extension of the deductions in the Personal Income Tax of the Community of Madrid for 2023
Tax advisor: The bank certificate is sufficient to prove the loss due to the transfer of financial investments between related companies
The question that arises is the deductibility of losses due to the transfer of financial investments between related companies. The Administration has denied the deduction of the due to the bankruptcy of the related company, considering that the evidence provided by the plaintiff was insufficient. The Chamber considers that the subject matter of the appeal… Continue reading Tax advisor: The bank certificate is sufficient to prove the loss due to the transfer of financial investments between related companies
Tax advisor: Without business concealment, there is no simulation
According to the principles of the General Theory of Law, when a contract is entered into for a different purpose than the one normally attributed to it, a defect in the cause may arise. This situation can be divided into two types of contracts: those with a false cause, in which the parties do not… Continue reading Tax advisor: Without business concealment, there is no simulation
Tax advisor: The Supreme Court partially upholds the challenge on the derivations of joint and several liability of article 42.2 of the General Tax Act.
The Supreme Court ruled in appeal 3742/2021 on this matter. The objective was to establish whether, in cases in which a declaration of liability under article 42.2.a) of the General Tax Act is partially annulled by a court judgment, decreasing its scope, the tax administration has the obligation to issue a new declaratory act of… Continue reading Tax advisor: The Supreme Court partially upholds the challenge on the derivations of joint and several liability of article 42.2 of the General Tax Act.