Case law

Tax law

According to the National High Court, the tax options regime does not apply to the offset of tax loss carryforwards (BINs)

An important judgment of the National High Court (Audiencia Nacional) of December 11, 2020 (appeal no. 439/2017) has just set aside the decision of the…

February 18, 20213 min read

Tax law

The sale of a pharmacy is subject to Stamp Duty (AJD)

In two recent judgments of November 26 (appeal no. 3873/2019 and appeal no. 3631/2019), the Supreme Court ruled on whether the first copies of public…

February 15, 20213 min read

Tax law

Traffic jams in Madrid, ants, and tax reforms

Simply by keeping the rules of the game stable over time, we would create a more efficient tax system

October 21, 20205 min readBy Francisco Aguirre