Last February, the Superior Court of Justice (TSJ) of Madrid analyzed the offsetting of tax losses. Due to a series of data and circumstances, the Chamber affirms that in January 2018 the Tax Agency limited itself to adjust the amount of the negative tax bases of the protagonist entity in its self-assessment of the 2016… Continue reading Tax advisor: The declaration of non-existence of tax losses pending application is projected on the year 2016
Tag: tax residency
Tax advisor: Conditioned flexibility in the accreditation of tax residence
The accreditation of tax residence is not given in the same way in all cases. There is a conditional flexibility which means that there are different cases in which this accreditation can be put into practice. The reason for this flexibility is due to the fact that the regulations require in some cases the contribution… Continue reading Tax advisor: Conditioned flexibility in the accreditation of tax residence