Tax Advisor: The Supreme Court prohibits holding a minor with no income responsible for the tax debts of his parents in the form of joint Personal Income Tax taxation

The Supreme Court, in a sentence advanced in a note of the Judiciary, has determined that the Treasury cannot make a minor with no income jointly and severally liable for the tax debts of his parents in the modality of joint taxation of the Personal Income Tax (IRPF) of the family unit. The ruling is… Continue reading Tax Advisor: The Supreme Court prohibits holding a minor with no income responsible for the tax debts of his parents in the form of joint Personal Income Tax taxation