Archive for category: Fiscal

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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…

The TEAC's change of criteria obliges the Administration to regularise VAT in full, without the need for the taxpayer to reclaim it

The Central Economic Administrative Court (TEAC) introduces a change of criterion favourable to the taxpayer, whereby the Administration must regularise the VAT payments unduly charged, and it is not necessary for the taxpayer…

Business taxation for groups from 2022 onwards

The new regulation means that companies that form part of a group must compute the total turnover of the group, regardless of whether they are obliged to present consolidated annual accounts. Entities whose turnover is…
Propuestas fiscales introducidas en el Proyecto de Ley de Presupuestos Generales del Estado para el año 2022

Tax proposals introduced in the General State Budget Bill for the year 2022

The PrLPGE 2022 includes a number of tax changes applicable to fiscal years starting from 2022 onwards. The following is a brief summary of the measures relating to Personal Income Tax, Value Added Tax and Corporation…

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