The Supreme Court confirms that the limitation of effects of the Constitutional Court ruling no. 182/2021 applies from the date of issue, not from its publication in the BOE. In addition, it allows the review of final settlements through the special procedure of full nullity when there was no increase in the value of the land.
Tag: TEAC
The Central Economic-Administrative Court (TEAC) examines VAT deduction on vehicles for employees, security services for former directors, and the inclusion of tariff deficit in the prorate
The TEAC examines VAT deduction on leased vehicles, security services for former directors, and the inclusion of financial income and tariff deficit in the pro rata.
The Central Economic-Administrative Tribunal (TEAC) has standardized criteria regarding the deduction for investment in a habitual residence not made prior to the year 2013
In its Resolution 00765/2023, dated April 22, 2024, the Central Economic-Administrative Tribunal (TEAC) has decided to unify criteria regarding the possible application of the deduction for investment in a habitual residence in years after 2012 for those taxpayers who purchased their habitual residence before January 1, 2013, and who did not use or report said… Continue reading The Central Economic-Administrative Tribunal (TEAC) has standardized criteria regarding the deduction for investment in a habitual residence not made prior to the year 2013