The Supreme Court rules: retirees from the banking sector who began working before 1979 may claim from the Treasury a portion of their pension that should not have been taxed on IRPF statements. The average amount of refund is about 650 euros per fiscal year, and the retiree can benefit from this refund from the… Continue reading Tax advisor: 75% of retirement or disability benefits received from the Bank Mutual Insurance Fund must be included in the tax base of the IRPF.
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Tax advisor: Maternity deduction in Personal Income Tax is already a reality for unemployed women between 2020 and 2022
Maternity deduction is already a reality for unemployed women between 2020 and 2022. This is stated in Law 6/2023 with a new paragraph in the thirty-eighth additional provision of the Personal Income Tax Act. This rule also applies to the termination of work apart from unemployment. When does it take effect? This standard will enter… Continue reading Tax advisor: Maternity deduction in Personal Income Tax is already a reality for unemployed women between 2020 and 2022
Tax Advisor: The Constitutional Court rejects the unconstitutionality of the IIVTNU regulation
The Constitutional Court has advanced the ruling of the Plenary in which it endorsed the regulation of the Royal Decree Law of the Tax on the Increase in the Value of Urban Land (IIVTNU), concerning the capital gains and also rejects the appeal concerning the unconstitutionality of the regulation of this tax, all this by means of… Continue reading Tax Advisor: The Constitutional Court rejects the unconstitutionality of the IIVTNU regulation
Tax Advisor: Invoicing for value-added services cannot be included in the basis for the use of the public domain
The isolation of the taxable event in the application of the special quantification regime and the interpretation of the gross turnover income is not permitted. The special rule of article 24.1.c) of the Revised Text of the Local Treasury Law (TRLRHL) requires the simultaneous concurrence of facts or situations such as the occupation of the… Continue reading Tax Advisor: Invoicing for value-added services cannot be included in the basis for the use of the public domain
Tax Advisor: The six months following the conclusion of the Corporate Tax self-assessment must be computed from date to date
According to the contested ruling, from the Contentious-Administrative Chamber of the National High Court, of November 25th, 2020, it was decided that the periods expressed in days must be counted from the day following the day on which the notification of the act to be processed takes place or the day following the day on… Continue reading Tax Advisor: The six months following the conclusion of the Corporate Tax self-assessment must be computed from date to date
Tax Advisor: Analysis of the concept of principal residence for the purpose of the exemption of article 33.4.b) of the Personal Income Tax Act
It is established that the transfer of a home generates a capital gain or loss, which will be quantified by the difference between the acquisition value and the transfer value. However, article 33.4.b) of the same law establishes that “all capital gains arising on the transfer of the habitual residence of persons over 65 or… Continue reading Tax Advisor: Analysis of the concept of principal residence for the purpose of the exemption of article 33.4.b) of the Personal Income Tax Act
Tax Advisor: The use of real estate that qualifies for the imposition of an aggravated tax rate in Real Estate Tax is only allowed if it is indicated in the 15th transitory provision of TRLHL
According to the Real Estate Tax (IBI) ordinance, several different rates are established in relation to urban real estate, not including property for residential use and counting property that exceeds the cadastral regulations for the valuation of buildings. The judgement upholds the indirect challenge and as a consequence nullifies the precept which establishes as a use… Continue reading Tax Advisor: The use of real estate that qualifies for the imposition of an aggravated tax rate in Real Estate Tax is only allowed if it is indicated in the 15th transitory provision of TRLHL