According to the Audiencia Nacional in the present case, it can be inferred that, given the circumstances and evidence presented, the plaintiff company is not carrying out an economic activity as defined by the regulations. Therefore, it cannot be said that more than 50% of its assets are dedicated to an economic activity. The Judgment… Continue reading New jurisprudence on asset-holding companies
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Tag: property
Tax advisor: Balearic Islands eliminates Inheritance and Gift Tax in some cases and decreases Transfer Tax and Stamp Duty when acquiring properties
The tax fight between the autonomous communities experiences a new advance reaching the Balearic Islands. In that sense, they have announced the elimination of Inheritance and Gift Tax on acquisitions between parents and children, grandparents and grandchildren and between spouses. In addition, they have reduced Transfer Tax and Stamp Duty on the purchase of first… Continue reading Tax advisor: Balearic Islands eliminates Inheritance and Gift Tax in some cases and decreases Transfer Tax and Stamp Duty when acquiring properties