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. In consultation V0424-23 the General Directorate of Taxes (DGT) clarifies that taxpayers under the special regime for posted workers are taxpayers of the… Continue reading Tax advisor: Taxpayers under the special regime for posted workers are taxpayers of the ITSGF
Tag: special regime
Tax advisor: Do the management bodies have auditing powers with respect to entities taxed under special regimes?
The Central Economic Administrative Court (TEAC), in accordance with the question regarding the competence of the tax management bodies for the verification of entities taxed under special regimes, resolves in an extraordinary appeal for the unification of criterion. All those actions involving investigations or checks on taxpayers under the special regimes provided for in the… Continue reading Tax advisor: Do the management bodies have auditing powers with respect to entities taxed under special regimes?