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?
Tag: Tax Agency
Tax Advisor: Published the Royal Decree 249/2023 which incorporates tax innovations
The BOE has published the Royal Decree 249/2023 which incorporates numerous tax innovations. The points to be discussed are several. This Royal Decree contains several regulatory amendments in the tax area. Tax modifications of the Royal Decree 249/2023 – Modifications in the matter of reiteration of applications. Includes a change in Royal Decree 520/2005 with… Continue reading Tax Advisor: Published the Royal Decree 249/2023 which incorporates tax innovations
Tax advisor: When should the start of the computation of the limitation period of the right to a refund be placed?
We refer to the inspection regularization of the Corporate Income Tax that reduces the deductible expense of the payer for amounts paid to a non-resident for the concept of royalties. Likewise, the possibility of opening the statute of limitations period for the right to the refund of the withholding on the amount paid is questioned.… Continue reading Tax advisor: When should the start of the computation of the limitation period of the right to a refund be placed?
Tax Advisor: Tax Agency issues a note on the taxation of non-resident artists and sportsmen and sportswomen
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. The Non-Resident Income Tax Law considers artistic or sports income as a species within the broader genre of income derived from economic activities… Continue reading Tax Advisor: Tax Agency issues a note on the taxation of non-resident artists and sportsmen and sportswomen