Until mid-2022, the General Directorate of Taxes (DGT) allowed corporate income tax (CIT) payers to declare R&D tax deductions in a self-assessment, even if they had not been included in previous fiscal periods in which they were generated. However, starting in June 2022, the DGT changed its stance, limiting the application of deductions to the… Continue reading Tax advisor: Tax Challenges in R&D: Change of Criteria and Legal Hopes
Tag: VTC Licenses
Tax advisor: Modification in Taxation: VTC Licenses and the Objective Estimation Method in Passenger Transport
The General Tax Directorate adjusts its previous stance regarding the taxation of passenger transport with VTC licenses using the objective estimation method, adopting the criterion established by the Central Economic-Administrative Tribunal (TEAC). This modification is reflected in a binding response (V2219-23) issued on July 27, 2023. Previously, in binding consultations, Taxation maintained that this activity… Continue reading Tax advisor: Modification in Taxation: VTC Licenses and the Objective Estimation Method in Passenger Transport
