The appealed judgment argues that the first instance judgment is wrong in determining who is the final beneficiary of the service, since it considers that it is the municipality and not the individual consumers. Furthermore, it points out that the subject matter of the appeal refers to the supply of high water and that the… Continue reading Tax advisor: The rate for water supply, with a fixed and variable fee, follows principles of efficient use, cost impact, sustainability and solidarity
Tag: Spain
Tax advisor: A municipality cannot establish differences in a rate according to the registration of users, since it violates the principle of equality
The main issue focuses on the legality of the discount approved by the City Council in favor of residents registered in that municipality in the fees for access to municipal sports facilities, such as sports centers, swimming pools and frontons. The first instance ruling concluded that when a municipality decides to offer a service that… Continue reading Tax advisor: A municipality cannot establish differences in a rate according to the registration of users, since it violates the principle of equality
Tax Advisor: More than 500 fortunes avoid paying Wealth Tax thanks to their residency in Madrid
In the last 10 years, the number of taxpayers with a net wealth of more than €30 million has doubled in number, from 443 people in 2012 to a record 831 people by the end of 2021, according to data provided by the Tax Agency. Surprisingly, however, less than half of these high-net-worth individuals paid… Continue reading Tax Advisor: More than 500 fortunes avoid paying Wealth Tax thanks to their residency in Madrid
Tax advisor: Should the registration service for vehicles sold be considered as accessory in the IGIC tax base for vehicle purchase and sale activity?
The ruling under review determined that vehicle deliveries and agency services are independent and autonomous activities in the context of the Canary Islands General Indirect Tax (IGIC). This conclusion was based on a legal provision similar to article 78 of the Value Added Tax (VAT) Law and on case law of the Court of Justice… Continue reading Tax advisor: Should the registration service for vehicles sold be considered as accessory in the IGIC tax base for vehicle purchase and sale activity?
Tax advisor: In Personal Income Tax, if a taxpayer carries out an economic activity, late payment interest is a deductible expense
The issue of appeal focuses on determining whether, in the context of Personal Income Tax (IRPF), late payment interest, whether resulting from a liquidation in a process of verification of income related to the economic activity of an individual or those generated by the suspension of the execution of a contested administrative act, can be… Continue reading Tax advisor: In Personal Income Tax, if a taxpayer carries out an economic activity, late payment interest is a deductible expense
Tax Advisor: Interpretation of “industrial activity” concept to reduce the Electricity Tax base
The requested entity sought to register its facilities in the territorial registry of the II.EE Management Office in order to obtain the 85% reduction in the taxable base of the Special Tax on Electricity. However, the Management Offices rejected these applications, arguing that the entity’s activities did not qualify as industrial activities as established in… Continue reading Tax Advisor: Interpretation of “industrial activity” concept to reduce the Electricity Tax base
Tax advisor: Proven facts in a criminal judgment do not bind the Contentious-Administrative Courts unless they relate to the same tax period
The contested judgment rejected the taxpayer’s appeal against Wealth Tax (IP) assessments and penalties for the 2005 tax year. This was done without considering the information contained in the criminal judgment, mainly due to the fact that these were different tax years. The judgment concluded, after evaluating the evidence, that the taxpayer was resident in… Continue reading Tax advisor: Proven facts in a criminal judgment do not bind the Contentious-Administrative Courts unless they relate to the same tax period
Tax advisor: Actions against the principal debtor do not affect the limitation period for claims against jointly and severally liable persons
The purpose of this appeal is to determine whether the actions taken against the principal debtor or the person previously liable can have an impact on the interruption of the limitation period for claiming payment from those jointly and severally liable. The State Attorney starts from the fundamental premise that the beginning of the statute… Continue reading Tax advisor: Actions against the principal debtor do not affect the limitation period for claims against jointly and severally liable persons
Tax advisor: Do subsidies to intercity public transport affect the VAT taxable base?
The contested ruling concluded that when a public service is offered or an activity of general interest is carried out that does not have specific recipients identified in advance, but is aimed at the community in general, transactions subject to VAT are not generated because the legal link in which reciprocal supplies are exchanged is… Continue reading Tax advisor: Do subsidies to intercity public transport affect the VAT taxable base?
Tax advisor: Can the interest deductible in Corporate Tax on loans from partners be valued through the internal comparable chosen in accordance with article 16 of the previous Consolidated Text of Corporate Tax Act?
The settlement agreement in question dealt with the regularization of personnel expenses and financial expenses, triggering an administrative challenge due to the deduction of interest related to an internal loan. The central question that raises an appealable interest focuses on two essential aspects. Firstly, it is a question of determining whether the remuneration received by… Continue reading Tax advisor: Can the interest deductible in Corporate Tax on loans from partners be valued through the internal comparable chosen in accordance with article 16 of the previous Consolidated Text of Corporate Tax Act?