Archive for category: Fiscal

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New tax returns on investment in virtual currencies

Processing of the orders by which they intend to approve Form 721 "informative declaration on virtual currencies located abroad", therefore, a specific declaration of assets abroad on this type of asset is being processed,…
Prestamos simulados

Simulated loans: Judicial criterion issued by the High Court of Justice of Catalonia.

We present the summary of the judgment issued by the TSJ of Catalonia, 933/2022, in which it considers that there is an absolute simulation of the loans granted based on a series of aspects and facts that lead to presume…
influencers tributación

Tax obligations of influencers

We echo a consultation recently issued by the Directorate General of Taxes that refers to the tax treatment applicable to a natural person who carries out the activity of "influencer". The services she provides are the publication…
Campaña de Renta y Patrimonio 2021

Income and Wealth Tax Campaign 2021

The Personal Income Tax and Wealth Tax campaign for the 2021 tax year began on 6 April. As in previous years, the deadline for filing Personal Income Tax (IRPF) and Wealth Tax (IP) returns runs until 30 June. In the event…

VAT on donated goods

The donation of goods to non-profit entities has generated a specific problem in relation to VAT taxation for both the donor and the entity receiving the donation. The detriment derived from VAT taxation arising from donations…
Nueva tributación sobre los envases de plástico no reutilizable

New taxation on non-reusable plastic packaging

With effect from 1 January 2023, two new environmental taxes will enter into force, which will be levied on non-reusable plastic packaging and on the deposit of waste in landfills and its destruction The recently published…

Allocation of financial assets in companies for the purposes of the family business reduction in gift tax

Last January, the Contentious-Administrative Chamber of the Supreme Court ruled on a cassation appeal regarding the scope of the 95% reduction in the ISD taxable base for the transfer for profit of a family business that…

The TSJ of Catalonia opens the door to the exemption of the income of administrators who provide their services from abroad

In a recent ruling, the High Court of Justice of Catalonia considers that the personal income tax exemption for income obtained abroad should also be applicable to directors of entities The High Court of Justice of Catalonia…

The Form 720 on the Declaration of Assets and Rights Abroad contrary to European legislation

The Court of Justice of the European Union has declared the unlawfulness of certain precepts relating to the Declaration of Assets and Rights Located Abroad, which will allow appeals to be lodged against proceedings opened…
Plan anual de control tributario y aduanero para el 2022

Tax control plan for 2022

On 31 January, the General Guidelines of the Tax Agency's Annual Tax and Customs Control Plan for 2022 were published in the Official State Gazette (BOE), which set out the main lines of action for the prevention and fight…

Possibility to recover BAT for COVID-19 restrictions

The recent ruling of an administrative court in Valencia opens a way to apply for IAE refunds due to the declaration of the state of alarm by COVID-19 and the restrictions on businesses that were forced to close. The Tax…
Reclamación de la plusvalía municipal

Claiming municipal capital gains

Following the Constitutional Court's ruling declaring the unconstitutionality of the municipal capital gains tax, certain transfers of real estate remain in regulatory limbo. The DGT has published a consultation that sheds…

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