September 2023
Corporate and Personal Taxation
Legal Observatory Ee: The Supreme Court enables the “accounting evidence” for the temporary imputation of income derived from fictitious liabilities recorded in prescribed periods.
September 2023
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July 2023
Corporate and Personal Taxation
Legal Observatory Ee: The Supreme Court establishes the presumption of validity of residence certificates issued by the tax authorities when they have been issued for the purposes of a Double Taxation Convention
July 2023
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June 2023
Corporate and Personal Taxation
Legal Observatory Ee: The Supreme Court admits that in cases of simulation, the amount paid by the intermediary company may be deducted in the calculation of the basis of the personal income tax penalty.
June 2023
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Corporate and Personal Taxation
Legal Observatory Ee: The Supreme Court has excluded the possibility of deducting from the taxable base of the IRPF penalty, the amount to be refunded resulting from the IS, in the matter of related-party transactions.
June 2023
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The sharp increase in Spanish public debt versus the deleveraging process of the private sector.
June 2023
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May 2023
Legal Observatory Ee: The Supreme Court reduces tax penalties by reinterpreting one of the criteria for their graduation: the economic damage
May 2023
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