The Spanish Tax Administration has been developing in recent years a campaign of inspections against lawyers who work for companies in which they participate as partners. This trend also extends to companies of professionals in other fields (doctors, engineers,…). Unfortunately, not even in cases in which the real existence of the company, its necessity and […]
The resolution of the TEAC of September 24, 2024 resorts to the hackneyed (and often used and stretched to the point of prevarication) tool of transfer pricing in the context of related-party transactions to once again provide us with an example of creativity. The inspection had understood that a director of company A, who in
Dani Pedrosa’s victory in December 2023 against the Tax Agency put an end to an ordeal of more than fifteen years. He was not the only one who stood up to it, because in the world of motor racing itself, Jorge Lorenzo had defeated the Tax Office, getting rid of paying more than 10 million
Anyone who has been the subject of an inspection procedure knows that the Tax Administration is guilty of a concealment that, starting with the criteria set for the remuneration of inspectors, ends up extending to all phases of the procedure and even to the very entrance to the facilities of the tax agency, whose access
The European Court of Justice exempts lawyers from informing the Treasury of their clients’ aggressive tax planning operations, considering that it is essential to respect the professional secrecy of lawyers and lawyer-client confidentiality. This was established by the Court of Justice of the European Union (CJEU), in its ruling of December 8, 2022, in which
The employees of the Tax Agency will receive a salary bonus of 50 million euros in 2020, according to the newspaper ‘ABC’. The agreement, reached with the unions, involves the collection of productivities -instituted since 2014- for performing 12 overtime hours throughout a year and if certain collection objectives are achieved. And this despite the
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