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The Supreme Court repeals the municipal tax on empty housing
The Supreme Court establishes jurisprudence by issuing a judgment which has repealed the taxes applied to empty flats by the Badalona Town Hall because they are considered “irregular” and even “arbitrary”. The Badalona Town Hall unanimously agreed to impose a tax on those empty flats owned by banks and real estate investment funds. The Supreme… The Supreme Court repeals the municipal tax on empty housing weiterlesen
The Constitutional Court declares unconstitutional the regulation on installment payments of Corporate Income Tax
On July 1, the Constitutional Court has reported, by means of an information note, that it has declared as unconstitutional the regulation of installment payments on Corporate Income Tax approved by the Royal Decree-Law 2/2016, of September 30. The aforementioned regulation had introduced a series of modifications in the calculation of the installment payments for… The Constitutional Court declares unconstitutional the regulation on installment payments of Corporate Income Tax weiterlesen
COVID-19: New deadlines for the preparation of the annual accounts, legalization of accounting books, approval of the annual accounts and deposit at the Commercial Registry
Due to the health crisis caused by COVID-19, on March 17, exceptional measures were adopted regarding the regulation of the deadlines for the preparation, legalization and approval of the annual accounts, which decreed that the deadlines would start from the end of the state of emergency. Royal Decree-Law 19/2020, of May 26, published in the… COVID-19: New deadlines for the preparation of the annual accounts, legalization of accounting books, approval of the annual accounts and deposit at the Commercial Registry weiterlesen
Filing the Corporate Income Tax return for tax year 2019
Royal Decree-Law (RDL) 8/2020, of March 17, established an exceptional extension of the deadlines for drawing up and approval of the Annual Accounts due to COVID-19. Now, the recent RDL 19/2020, of May 26, has modified these deadlines establishing the following: – The deadline for drawing up the Annual Accounts is suspended until June 1,… Filing the Corporate Income Tax return for tax year 2019 weiterlesen
Requirements for British tourists coming on holiday to Spain during the summer
Under current requirements, British tourists and international travellers arriving in Spain must self-quarantine for 14 days, according to order 403 published in the Spanish government’s Official State Gazette (BOE) on May 11. However, the Spanish government issued a brief statement on May 25 to announce that the two-week quarantine period will be lifted for tourists… Requirements for British tourists coming on holiday to Spain during the summer weiterlesen