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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International Consultancy
Latin American Economic News Traffic Light
May 2023
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April 2023
Corporate and Personal Taxation
Legal Observatory Ee: The Constitutional Court has dismissed an appeal of unconstitutionality against Royal Decree-Law 26/2021 regarding “municipal capital gains tax”.
April 2023
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