TO JUSTIFY THE DEDUCTION FOR RESEARCH AND DEVELOPMENT AND TECHNOLOGICAL INNOVATION (R&D&I) EXPENSES, A REPORT FROM THE COMPETENT MINISTRY IS NOT THE ONLY MEANS OF PROOF AVAILABLE TO THE TAXPAYER.
A Judgment of the High Court of Justice of the Balearic Islands of July 10, 2023, recognizes this.
THE LOSS DUE TO IMPAIRMENT DERIVED FROM POSSIBLE INSOLVENCIES OF DEBTORS IS DEDUCTIBLE IN THE CORPORATE INCOME TAX, WHEN THE REQUIREMENT OF THE LAPSE OF SIX MONTHS FROM THE MATURITY OF THE OBLIGATION IS MET.
This can be deduced from the Ruling of the High Court of Justice of the Valencian Community, dated May 24, 2023.
DEDUCTIBILITY OF VAT ON THE INVOICES FOR SUPPLIES (WATER, GAS, TELEPHONE AND ELECTRICITY) OF A PROPERTY PARTIALLY USED FOR ECONOMIC ACTIVITY.
The Central Economic-Administrative Court (TEAC) has established a unified guideline that allows the deduction of the VAT paid for the supplies of a property partially assigned to the activity, in proportion to its use in the activity.
DEDUCTION OF THE LAWYER'S AND ATTORNEY'S FEES INCURRED BY THE TAXPAYER IN HIS LAWSUIT FOR THE COLLECTION OF THE AMOUNT OF THE RENT.
The fact that the lawyer's and solicitor's fees are deductible from the total income from real estate capital, means that the deductible amount for this concept cannot be used again for the purpose of determining the capital gain corresponding to the compensation received for the conviction in costs.
THE SUPREME COURT LIMITS THE LIMITS OF THE TAX AUTHORITIES IN THE SEARCHES OF A DOMICILE OR THE HEADQUARTERS OF A COMPANY.
The scarce regulation on these procedures leaves it in the hands of Justice to introduce criteria on the necessity and proportionality of these entries.
THE SUPREME COURT EQUALS THE TAX TREATMENT OF DIVORCED PEOPLE WHO SELL THEIR FAMILY HOME
The High Court changes the interpretation that the Tax Agency has been making and that harms the spouse who abandons the home after the separation.
PROVISIONS PUBLISHED DURING THE MONTH OF OCTOBER 2023
TAX CALENDAR FOR THE MONTH OF NOVEMBER 2023