GENERAL GUIDELINES OF THE ANNUAL TAX CONTROL PLAN 2023
The general guidelines of the Annual Tax and Customs Control Plan 2023 have been published.
THE SUPREME COURT'S FOCUS ON TAX PENALTIES FOR CORPORATE ENTERTAINMENT EXPENSES
The Court is studying the rule that prevents the deduction of VAT on invitations to meals, sporting events or corporate events. The regulation, which clashes with European law, provides for a specific limitation on these deductions.
TAX MEASURES CONTAINED IN THE NEW SECURITIES MARKETS AND INVESTMENT SERVICES LAW
The tax regime for securities transactions is regulated, the deduction for maternity applicable in the periods 2020 to 2022 is modified to apply to new cases and the fees of the National Securities Market Commission are modified.
THE CONSTITUTIONAL COURT ADMITS THE APPEAL OF UNCONSTITUTIONALITY AGAINST LAW 38/2022 ON THE TEMPORARY SOLIDARITY TAX ON LARGE FORTUNES.
The TC admits the appeal of unconstitutionality against Law 38/2022 on the temporary solidarity tax on large fortunes filed by the Junta de Andalucía for its possible infringement of the financial autonomy of the Autonomous Communities, as well as other constitutional principles, such as the principle of legal certainty, but denies the precautionary suspension of the challenged regulation.
PROVISIONS PUBLISHED DURING THE MONTHS OF FEBRUARY AND MARCH 2023
TAX CALENDAR FOR THE MONTH OF APRIL 2023