GENERAL GUIDELINES OF THE ANNUAL TAX CONTROL PLAN 2024
The general guidelines of the Annual Tax and Customs Control Plan 2024 have been published.
THE REFUND OF THE IIVTNU (CAPITAL GAINS TAX) IS APPLICABLE, EVEN IF THE LIQUIDATION IS FINAL, IF THERE WAS NO INCREASE IN VALUE AND IT WAS PAID FOR A GAIN THAT DID NOT OCCUR.
The Supreme Court affirms that the refund of the IIVTNU (capital gains tax) paid is applicable, even if the liquidation is final, when in the transfer from which said liquidation derives there was no increase in value and, therefore, it was paid for a gain that did not actually take place.
REGULATIONS APPLICABLE TO THE COMPENSATION OF NEGATIVE BASES AFTER THE DECLARATION OF UNCONSTITUTIONALITY OF THE MEASURES OF RDL 3/2016.
The Central Economic-Administrative Court has issued two rulings in which it clarifies that the corporate income tax amounts have to be calculated without applying the limits introduced by Royal Decree-Law 3/2016 for the years affected by the unconstitutionality declared by the Constitutional Court.
THE PROBLEM OF THE TAX VALUATION OF REAL ESTATE SINCE THE ENTRY INTO FORCE OF LAW 11/2021, OF 9 JULY
We summarize the problem of the so-called "reference value" as a taxable base in the transfer of real estate for the purposes of the Transfer Tax and Stamp Duty and Inheritance and Gift Tax.
CORPORATE INCOME TAX. CONCEPT OF ECONOMIC ACTIVITY IN THE REGIME OF ENTITIES DEDICATED TO THE LEASING OF DWELLINGS.
The High Court of Justice of Madrid conditions the application of the regime of entities dedicated to the leasing of dwellings to the fulfillment of the requirement of being an employee with an employment contract and full time.
THE FEES CHARGED TO VALUE ADDED TAX BY A "CATERING" COMPANY FOR THE CANTEEN SERVICE FOR EMPLOYEES ARE NOT DEDUCTIBLE.
This is established by the Directorate General of Taxes in its Consultation V3342-23, dated December 29, 2023.
SALE OF A PORTFOLIO OF CLIENTS WITH A VARIABLE PRICE DEPENDING ON THE FUTURE INVOICING.
The DGT analyzes this operation in a binding consultation.
PROVISIONS PUBLISHED DURING THE MONTHS OF FEBRUARY AND MARCH 2024
TAX CALENDAR FOR THE MONTH OF APRIL 2024