CHANGE OF THE TAX AUTHORITIES IN THE CALCULATION OF THE GRADUATION OF PENALTIES PROVIDED FOR IN ARTICLE 187.1.B) OF THE GENERAL TAX LAW (LGT).
The Supreme Court requires that the graduation of the amount has to be made through the net amount.
LAW 11/2023, OF 8 MAY, ON THE TRANSPOSITION OF EUROPEAN UNION DIRECTIVES ON ACCESSIBILITY OF CERTAIN PRODUCTS AND SERVICES, MIGRATION OF HIGHLY QUALIFIED PERSONS, TAXATION AND DIGITALIZATION OF NOTARIAL AND REGISTRY PROCEEDINGS; AND AMENDING LAW 12/2011, OF 27 MAY, ON CIVIL LIABILITY FOR NUCLEAR DAMAGE OR DAMAGE CAUSED BY RADIOACTIVE MATERIALS.
The new Law 11/2023 transposes several European directives to adapt the Spanish legislation.
UNCOLLECTIBLE CREDITS: THE DGT CHANGES ITS CRITERION REGARDING THE WAY TO PROVE THE CLAIM OF COLLECTION TO THE DEBTOR
The Directorate General of Taxes in its Binding Consultation V0206/20323 establishes new criteria for the reliable accreditation in the claim for collection from a debtor.
REQUIREMENTS FOR SEPARATED OR DIVORCED SPOUSES TO BE ABLE TO APPLY THE EXEMPTION FOR REINVESTMENT OF THE HABITUAL RESIDENCE IN THE IRPF (PERSONAL INCOME TAX).
The Supreme Court establishes jurisprudence in the interpretation of the requirements to enjoy the exemption for reinvestment in the principal residence in case of separated or divorced spouses, guaranteeing the equal treatment of the spouses affected by these situations.
TAX MEASURES IN SUPPORT OF THE PRIMARY SECTOR, SERIOUSLY AFFECTED BY THE DROUGHT AND THE TENSIONS IN INTERNATIONAL MARKETS
Several exemptions are established: in the IBI of rustic nature, in the IS (aid to eco-regimes) and in the ITP and AJD (contract of guarantee subscribed with the Sociedad Anónima Estatal de Caución Agraria S.M.E.).
TAX INNOVATIONS CONTEMPLATED IN THE LAW 12/2023 FOR THE RIGHT TO HOUSING
The Law 12/2023, of May 24, for the right to housing, contains tax measures affecting Personal Income Tax and Real Estate Tax.
PROVISIONS PUBLISHED DURING THE MONTH OF MAY 2023
TAX CALENDAR FOR THE MONTH OF JUNE 2023