The Supreme Court has endorsed the possibility for entities to deduct, within the scope of Corporate Tax, amounts that have been incorrectly recorded in different fiscal periods, even when the period in which the records were made has expired. In this regard, the high court contradicts the criterion held by the tax administration, which argues… Continue reading The Supreme Court enables the deduction of Corporate Tax in prescribed fiscal years
Tag: Tax Administration
Tax advisor: New procedure for the submission of the communication of art. 48 RIS in relation to restructuring operations
In order to simplify the filing of the communication required in article 48 of the Corporate Income Tax Regulation (RIS) for certain restructuring operations, a specific filing procedure is established in the digital platform of the State Agency of Tax Administration. It is recalled that Article 48 of Royal Decree 634/2015, of July 10, which… Continue reading Tax advisor: New procedure for the submission of the communication of art. 48 RIS in relation to restructuring operations
