In the recent judgment 1093/2023, dated July 25th, the Supreme Court has established an interpretative guideline regarding the immediate application by judges of the principles stipulated in European Union Law, without the need to submit a preliminary question to the CJEU when the issue has been clarified in other rulings. The Supreme Court has thus… Continue reading Tax advisor: Revocation of tax penalties based on the principle of proportionality of European Union Law
Tag: Supreme Court
Tax advisor: The Spanish Tax Authorities warn about the legal uncertainty caused by the continuous change in the Supreme Court´s criteria
The doctrine of the Supreme Court establishes, since January of this year, that late payment interest related to improper income refunds are subject to taxation in the Personal Income Tax (IRPF) and are included in its general base as non- transferable capital gain. A ruling by the Supreme Court has thus modified the doctrine established… Continue reading Tax advisor: The Spanish Tax Authorities warn about the legal uncertainty caused by the continuous change in the Supreme Court´s criteria
Tax advisor: The Supreme Court seeks to clarify jurisprudence on municipal capital gains tax following multiple Constitutional Court rulings
The Constitutional Court ruled in 2017 that imposing a tax when there has been no economic gain is not legal and that this tax is contrary to the principle of economic capacity established in Article 31.1 of the Constitution. Another Constitutional Court ruling on October 26, 2021, determined over three years later that the method… Continue reading Tax advisor: The Supreme Court seeks to clarify jurisprudence on municipal capital gains tax following multiple Constitutional Court rulings
Tax advisor: The Supreme Court rules on the prohibition to review tax acts according to art. 213.3 of the General Tax Law
Recently, the Supreme Court, in its decision no. 909/2023 of July 4th, has established a doctrine regarding the interpretation of the prohibition to review tax acts according to article 213.3 of the LGT. The interpretative criterion established is that this prohibition does not apply when there is a final court decision which, without analyzing the… Continue reading Tax advisor: The Supreme Court rules on the prohibition to review tax acts according to art. 213.3 of the General Tax Law
Tax Advisor: The Supreme Court annuls the obligation to file Personal Income Tax return electronically
The Supreme Court has annulled the obligation imposed by the Ministry of Finance in March 2019, which required all IRPF taxpayers to file their Income Tax Return electronically. Following the ruling of July 11 of this year, taxpayers may choose to file their return on paper if they so wish, without being obliged to do… Continue reading Tax Advisor: The Supreme Court annuls the obligation to file Personal Income Tax return electronically
Tax Advisor: The Supreme Court ratifies the importance of accurately identifying the witnesses or samples in the valuation of the verification of values
In numerous previous rulings, the Supreme Court has addressed the question of the need for the expert of the Administration to make a direct visit to the property being valued in order to issue his opinion. However, the appealed judgment considers that this visit is not necessary, which contradicts the criterion established by the Court.… Continue reading Tax Advisor: The Supreme Court ratifies the importance of accurately identifying the witnesses or samples in the valuation of the verification of values
Tax advisor: The Supreme Court considers consolidated the IIVTNU files not challenged until the date of the Constitutional Court ruling 182/2021, without taking into account its publication in the BOE
In a ruling issued on July 12, 2023, the Supreme Court interprets that the intention of the Constitutional Court, according to ruling 182/2021 of October 26, 2021, is to establish the intangibility of consolidated situations as of the date of the ruling, and not that of its publication. In addition, it is clarified that a… Continue reading Tax advisor: The Supreme Court considers consolidated the IIVTNU files not challenged until the date of the Constitutional Court ruling 182/2021, without taking into account its publication in the BOE
Tax Advisor: The Supreme Court ratifies the importance of accurately identifying the witnesses or samples in the valuation of the verification of values
In numerous previous rulings, the Supreme Court has addressed the question of the need for the expert of the Administration to make a direct visit to the property being valued in order to issue his opinion. However, the appealed judgment considers that this visit is not necessary, which contradicts the criterion established by the Court.… Continue reading Tax Advisor: The Supreme Court ratifies the importance of accurately identifying the witnesses or samples in the valuation of the verification of values
Tax advisor: Supreme Court to rule on restrictions on free movement of capital, derived from IRNR regulations, for U.S. resident mutual funds
The contested ruling notes that there is a significant increase in cases involving the taxation of non-resident collective investment schemes that receive dividends from Spanish companies. In many cases, these institutions are resident in countries with which Spain has agreements to avoid double taxation. In this type of situation, the key issue is the neutralization… Continue reading Tax advisor: Supreme Court to rule on restrictions on free movement of capital, derived from IRNR regulations, for U.S. resident mutual funds
Tax advisor: The Supreme Court clarifies the recovery in the Personal Income Tax of contributions to old labor mutual insurance companies.
The Supreme Court clarifies the IRPF recovery process for retirees who made contributions to old labor mutual funds. It is established that the part of the current pension corresponding to those contributions not reduced can be deducted by 25%. This means that the taxpayer must declare in the IRPF his pension, including only 75% instead… Continue reading Tax advisor: The Supreme Court clarifies the recovery in the Personal Income Tax of contributions to old labor mutual insurance companies.