THE SUPREME COURT ADMITS THE DEDUCTIBILITY OF THE REMUNERATION OF THE DIRECTOR AND SOLE SHAREHOLDER FOR CORPORATE INCOME TAX PURPOSES, EVEN IF IT HAS NOT BEEN APPROVED BY THE GENERAL MEETING OF SHAREHOLDERS.
The Supreme Court categorically affirms that the remuneration received by the administrators of a commercial entity and which is recorded, accredited and provided for in the company's articles of association does not constitute a non-deductible liberality.
THE SUPREME COURT ANNULS THE OBLIGATION FOR ALL TAXPAYERS TO FILE THEIR PERSONAL INCOME TAX RETURNS ELECTRONICALLY.
The Supreme Court annuls the Treasury Order that required all taxpayers to file the Personal Income Tax return by electronic means, since the General Tax Law recognizes the right, but not the obligation, of citizens to use electronic means, as well as the duty of the Administration to promote their use and the impossibility of imposing their use.
QUESTIONS RELATING TO MIXED-USE VEHICLES ASSIGNED TO EMPLOYEES
The Tax Agency has published a Note on issues related to mixed-use vehicles assigned to employees.
VIRTUAL CURRENCIES LOCATED ABROAD
The informative forms for holders of virtual currencies located abroad have been approved.
AMENDMENTS TO THE PENSION PLANS AND FUNDS REGULATIONS
The amendments introduced with effect from 7/21/2023 aim to give impetus to simplified employment plans in order to generalize this private savings instrument among employees and self-employed workers.
PROVISIONS PUBLISHED DURING THE MONTHS OF JULY AND AUGUST 2023
TAX CALENDAR FOR THE MONTH OF SEPTEMBER 2023