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
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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: Balearic Islands eliminates Inheritance and Gift Tax in some cases and decreases Transfer Tax and Stamp Duty when acquiring properties
The tax fight between the autonomous communities experiences a new advance reaching the Balearic Islands. In that sense, they have announced the elimination of Inheritance and Gift Tax on acquisitions between parents and children, grandparents and grandchildren and between spouses. In addition, they have reduced Transfer Tax and Stamp Duty on the purchase of first… Continue reading Tax advisor: Balearic Islands eliminates Inheritance and Gift Tax in some cases and decreases Transfer Tax and Stamp Duty when acquiring properties
Tax advisor: Navarra has made changes to its VAT and Excise Tax regulations in order to harmonize them with those of the common territory.
Today, July 17, the Official Gazette of Navarra published in the Official Gazette of Navarra the FORAL LEGISLATIVE DECREE 3/2023, of June 21, on tax harmonization. With this measure, Navarre seeks to align its regulations on Value Added Tax (VAT) and Excise Duties with those of the common territory. It includes the amendments made at… Continue reading Tax advisor: Navarra has made changes to its VAT and Excise Tax regulations in order to harmonize them with those of the common territory.
Tax Advisor: The Supreme Court allows corporate income tax deductions for the remuneration of directors and sole shareholder, without the need for approval by the general meeting of shareholders
The Supreme Court rules that the remuneration of directors in a commercial entity, ascertained and provided for in the articles of association of the company, is not considered a non-deductible liberality, even if it was not approved by the general meeting of shareholders. In the case of a sole proprietorship, approval by the general meeting… Continue reading Tax Advisor: The Supreme Court allows corporate income tax deductions for the remuneration of directors and sole shareholder, without the need for approval by the general meeting of shareholders
Tax advisor: Consequences of divorce on your Personal Income Tax return
First of all, in case of a divorce, the possibility that the whole family unit, composed of spouses not legally separated and their minor or disabled children, can be taxed jointly, disappears. Instead, in the event that the former spouses have minor or adult children with disabilities in common, the family unit can only be… Continue reading Tax advisor: Consequences of divorce on your Personal Income Tax return
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: Treasury raises the exemption for travel expenses to 0.26 euros/km in the Personal Income Tax
In today’s BOE, the Ministry of Finance has published an update of the compensation for mileage expenses for those who use a vehicle in their work. The compensation will increase immediately from €0.19 to €0.26 per kilometer, which represents an increase of almost 37%. This compensation includes fuel, vehicle wear and tear and possible breakdowns,… Continue reading Tax advisor: Treasury raises the exemption for travel expenses to 0.26 euros/km in the Personal Income Tax
Tax Advisor: When there is a discrepancy between the cadastral register and the Land Registry, who is the taxable person for IBI?
In this case, the property on which the Real Estate Tax (IBI) was levied did not belong to the entity that received the liquidation, but to a third entity registered in the Land Registry at the time of accrual, and the data of the Cadastre cannot prevail over this. The question of appeal is to… Continue reading Tax Advisor: When there is a discrepancy between the cadastral register and the Land Registry, who is the taxable person for IBI?