The Constitutional Court has declared the unconstitutionality of various provisions contained in the Corporate Income Tax Law, which restricted the offsetting of negative taxable bases, as well as deductions to prevent double taxation, and also required the reversal of losses from depreciated holdings previously deducted in prior fiscal years. These measures, incorporated through Royal Decree-Law… Continue reading Scope of the Constitutional Court’s Judgment Declaring Partial Annulment of Royal Decree-Law 3/2016
Tag: unconstitutionality
Tax advisor: Expanding the discussion on the possible unconstitutionality of Royal Decree-Law 3/2016
The Supreme Court has accepted two appeals in cassation to analyze the conformity with the Constitution of Article 3.1 of Royal Decree-Law 3/2016. This decree establishes tax measures to strengthen public finances and address urgent social issues. These appeals are filed against rulings of the High Court of Justice of Catalonia, issued on July 29,… Continue reading Tax advisor: Expanding the discussion on the possible unconstitutionality of Royal Decree-Law 3/2016
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