The Second Section of the Third Chamber, of Administrative Appeals, of the Supreme Court, in its Judgement No. 1231/2020, of October 1, has specified the doctrine on the requirements that must be observed regarding the Warrants to enter the home of the taxpayer, and which in large part derives from that contained in the Judgment […]

The Supreme Court establishes jurisprudence by issuing a judgment which has repealed the taxes applied to empty flats by the Badalona Town Hall because they are considered “irregular” and even “arbitrary”.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 […]

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 […]

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, […]

Every year Spain issues thousands of residence permits to foreign citizens who come here to study, work, invest or simply have holidays at their second home. Regardless of the type of authorisation, the same doubt usually arises: “having a residence permit in Spain implies becoming its tax resident?” First and foremost, it must be clear […]

The tax return (tax form 540) of the new tax on non-productive assets of legal entities (IANP) must be filed between October 1 and November 30 of 2019, for tax years 2017, 2018 and 2019. Starting next year 2020, form 540 must be filed from June 1 to June 30 of each year. The purpose […]