MODIFICATION OF THE REGULATIONS ON ADMINISTRATIVE REVIEW, COLLECTION, MANAGEMENT AND INSPECTION AND APPLICATION OF TAXES, GIFT TAX, VALUE ADDED TAX, PERSONAL INCOME TAX AND CORPORATE INCOME TAX.
They have been amended to implement various changes made by Law 11/2021, of July 9, on measures to prevent and combat tax fraud.
THE COLLECTION AREA OF THE TAX AGENCY HAS ISSUED TWO INSTRUCTIONS WITH THE NEW RULES FOR THE DEFERRAL OF TAX DEBTS.
The Tax Agency will accept the payment of tax debts with a term of up to 24 months. It will accept as guarantee urban real estate properties that have previous charges when, deducting those amounts, the amount exceeds 115% of the debt.
IN ORDER TO DEPRIVE THE CONDITION OF ADMINISTRATOR FOR THE PURPOSES OF THE DERIVATION OF SUBSIDIARY LIABILITY, IT IS NOT SUFFICIENT TO CALL A GENERAL MEETING TO APPOINT NEW ADMINISTRATORS.
The Supreme Court in its ruling of March 7, 2023, rec. no. 4926/2021, so states.
THE COURT IMPOSES THE DUTY TO APPLY THE "FULL REGULARIZATION" IN ALL TAX VERIFICATIONS.
The Supreme Court points out, and establishes as case law, that the principle, in its procedural aspect, is applicable not only to inspection procedures but also to tax management procedures, including limited verification.
INCOME 2022: THE TAX AUTHORITIES HAVE PUBLISHED THE REDUCTION OF THE IRPF (PERSONAL INCOME TAX) FOR FARMERS AND STOCKBREEDERS.
It reduces, for the tax period 2022, the net yield indexes for agricultural and livestock activities, which determine the net yield by the objective estimation method, affected by exceptional circumstances, located in certain geographical areas.
PROVISIONS PUBLISHED DURING THE MONTHS OF MARCH AND APRIL 2023
AUTONOMOUS AND FORAL PROVISIONS