Categoria: Tax

On 28 December 2022, Law 38/2022 of 27 December was published in the Official State Gazette (BOE) for the establishment of temporary energy taxes and credit institutions and financial credit establishments, creating the Solidarity Tax on Large Fortunes and amending certain tax regulations. This new tax is of a state nature and is complementary to… Continua a leggere Solidarity Tax on Large Fortunes

Last September 29, 2022, Law 18/2022, of September 28, on the creation and growth of companies, was published in the BOE, which, among other measures, approved the use of electronic invoices as mandatory for all companies and self-employed individuals in their commercial relations. This law establishes the following obligations: 1. Obligation for all companies and… Continua a leggere Mandatory electronic invoice

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… Continua a leggere Court warrant to enter and search the home of taxpayers

The Supreme Court establishes jurisprudence by issuing a judgment which has repealed the taxes applied to empty flats by the Badalona Town Hall because they are considered “irregular” and even “arbitrary”.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… Continua a leggere The Supreme Court repeals the municipal tax on empty housing

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… Continua a leggere The Constitutional Court declares unconstitutional the regulation on installment payments of Corporate Income Tax

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,… Continua a leggere Filing the Corporate Income Tax return for tax year 2019