With the current crisis we are suffering, which is causing the paralysis of activity in many sectors, it would be desirable that the Ministry of Finance postpone the deadline for the settlement of taxes for the month of March (or the first quarter of the year, for companies that file quarterly returns). So far, the […]
Hold on to your wallet. After squandering everyone’s money on buying tests that do not detect the coronavirus and putting itself at the back of the queue of countries competing for international suppliers of health equipment, the party that supports the government proposes to create a new tax to finance the extra expenditure derived from
The newlyweds have filed a complaint against the tax authorities for moral damages.
The Tax Agency is working on inspecting the Personal Income Tax of those parents who have declared a donation to the charter schools in which their children attend. These are donations that, made and accredited by the center with the consequent certificate, have led parents to include them in their tax return. We are facing
The Minister of Finance has announced that a website will be available today to apply for the refund of the IRPF tax on maternity benefits. Firstly, the Minister herself has announced that the refund will not include late payment interest (contrary to what is required by the General Tax Law, which states that the Administration
The Plenary of the Supreme Court has decided by 15 votes in favor against 13 against to maintain its traditional doctrine about who should be the taxpayer of the Stamp Duty in the constitution of mortgages. Thus, the borrower clients will continue to be the ones obliged to pay the tax despite the fact that
As always when it loses a class action lawsuit in court, the Treasury chooses to provide a refund mechanism as a lesser evil. This way you can control the returns. Do not use this mechanism without an advisor. It is like trusting that the person who first took it from us, and refused to return
On October 3, 2018, the Supreme Court issued a ruling recognizing the right of Spanish mothers to the exemption of the maternity benefit received from the Social Security in Personal Income Tax, contrary to the criteria of the Tax Agency. Our firm has collaborated in the defense of the specific case referred to in the
The Supreme Court has established an important jurisprudence in relation to the valuation of real estate by reference to abstract formulas and general coefficients to be applied to the cadastral value. According to the Court, it is not admissible, in the case of taxes whose taxable base is determined by the real value of the
The Supreme Court, in its ruling of July 9, 2018, has put an end to the controversy derived from the nullity of the precepts that protected the liquidation of the IIVTNU declared by the Constitutional Court. Until now, several Courts and Tribunals understood that the declaration of unconstitutionality issued by the Constitutional Court with respect