The BOE has published the Royal Decree 249/2023 which incorporates numerous tax innovations. The points to be discussed are several. This Royal Decree contains several regulatory amendments in the tax area. Tax modifications of the Royal Decree 249/2023 – Modifications in the matter of reiteration of applications. Includes a change in Royal Decree 520/2005 with… Continue reading Tax Advisor: Published the Royal Decree 249/2023 which incorporates tax innovations
Tag: Navarre
Tax advisor: When should the start of the computation of the limitation period of the right to a refund be placed?
We refer to the inspection regularization of the Corporate Income Tax that reduces the deductible expense of the payer for amounts paid to a non-resident for the concept of royalties. Likewise, the possibility of opening the statute of limitations period for the right to the refund of the withholding on the amount paid is questioned.… Continue reading Tax advisor: When should the start of the computation of the limitation period of the right to a refund be placed?
Tax Advisor: Tax Agency issues a note on the taxation of non-resident artists and sportsmen and sportswomen
The Ministry of Finance has issued a note establishing guidelines with the aim of facilitating voluntary compliance with the tax obligations of artists and sportsmen and women who are non-residents in Spain. The Non-Resident Income Tax Law considers artistic or sports income as a species within the broader genre of income derived from economic activities… Continue reading Tax Advisor: Tax Agency issues a note on the taxation of non-resident artists and sportsmen and sportswomen
Tax advisor: Modifications to the Economic Agreements with Navarre and the Basque Country
The BOE of April 4th published the modifications of the Economic Agreements with Navarra and the Basque Country. Law 8/2023, which amends Law 28/1990 and approves the Economic Agreement between the State and the Autonomous Community of Navarre; Law 9/2023, which amends Law 12/2002 and approves the Economic Agreement with the Autonomous Community of the… Continue reading Tax advisor: Modifications to the Economic Agreements with Navarre and the Basque Country