CHANGE IN THE DOCTRINE ON THE LATE PAYMENT INTEREST PAID BY THE TAX AGENCY IN THE REFUND OF UNDUE REVENUES
The Supreme Court changes its doctrine on the late payment interest paid by the Tax Agency in the refund of undue income and affirms that it is a capital gain subject to and not exempt from Personal Income Tax as general income.
THE SUPREME COURT QUESTIONS THE APPLICATION OF THE REFERENCE VALUE OF REAL ESTATE.
In a recent ruling, the Supreme Court has ruled that the Administration, in the notification of the initiation of a value verification procedure, must state the reasons that justify its performance, in addition to arguing the discrepancy with the value declared in the self-assessment and the indications of a lack of concordance between this value and the value declared in the self-assessment and the indications of a lack of concordance between this value and the value declared in the self-assessment.
of a lack of concordance between this and the real value.
TAXATION OF THE LEASE OF A PROPERTY WITH A GRACE PERIOD IN WHICH REFURBISHMENT WORKS ARE CARRIED OUT BY THE LESSEE.
The Directorate General of Taxes in its binding consultation V2427/2022 of November 23, 2022, analyzes the enunciated subject.
EXTENSION OF THE TERM TO APPLY DEDUCTIONS FOR WORKS OF IMPROVEMENT OF THE ENERGETIC EFFICIENCY OF THE HOUSINGS
In the 2023 income tax return, deductions for the improvement of the energy efficiency of homes may also be included.
DEDUCTIBILITY IN THE COMPANIES OF THE SALARY OF THE BOARD MEMBERS
The deductibility of directors' remuneration is one of the most controversial issues in tax inspections.
REGULATORY PROJECT. INCREASE TO 50,000 EUROS OF THE LIMIT EXEMPT FROM PROVIDING GUARANTEES IN DEBT DEFERRALS.
The Ministry of Finance and Public Function plans to raise to 50,000 euros the limit exempt from the obligation to provide a guarantee in requests for deferment or payment in installments of tax debts.
PROVISIONS PUBLISHED DURING THE MONTH OF FEBRUARY 2023
TAX CALENDAR FOR THE MONTH OF MARCH 2023