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 […]
Recently, the Minister of Finance Cristobal Montoro has pointed out, in relation to the independence referendum sought by the government of the Autonomous Community of Catalonia, the following: civil servants must comply with the law over and above any orders they receive contrary to it. According to this reasoning, an autonomous police officer should not
A press release from the TSJ of Madrid, published today in the press, announces the maintenance of the Court’s doctrine in favor of the taxpayer, despite the recent efforts of the Tax Administration to convince mothers who have been taxed for maternity benefits not to claim the tax refund. The SCJ of Madrid confirms the
The Government has promised to reform the Personal Income Tax Regulations so that invitations to medical congresses by pharmaceutical companies are not taxed as remuneration in kind, considering them as training courses financed by third parties that market goods or services for which it is necessary to have adequate training on the part of the
The Tax Administration has rushed to try to defend itself from the flood of requests for a refund of the IRPF paid for maternity leave benefits, following the ruling of the TSJ of Madrid last July 16, 2016. It has done so by means of a resolution of the TEAC for the unification of doctrine
The recent ruling of the Constitutional Court of February 16, 2017 declares that it is contrary to the principle of economic capacity that must preside over the collection of taxes to demand the Tax on the Increase in Value of Urban Land in those cases in which it can be proven that a property has
The text of the Order on the Immediate Provision of Information System, which will come into force on July 1, 2017, has been open for public information until February 28. This system will be mandatory for companies with a turnover of more than 6 million euros and will involve making available to the Tax Agency,
A new episode in the soap opera of the tax investigations of certain soccer players: Xabi Alonso, after being cleared by the judge of the alleged tax crime for which he was being investigated, has seen how the prosecution has appealed the file decreed by the judge following the line defended by the State Attorney’s
In order to determine whether our turnover reaches 6MM euros, above which a company must pay business tax, it is necessary to compute the turnover at the level of the group of companies. Indeed, if a company belongs to a group of companies within the meaning of Article 42 of the Commercial Code, it is