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First the courts, and now the tax authorities themselves, have definitively acknowledged that the 30% reduction in Personal Income Tax (IRPF) can be applied to the Premio Planeta. The Spanish Tax Agency (AEAT) took the view that this was not an award eligible for the tax advantages provided for literary prizes because the publisher retains the copyright.
Ever since the Municipal Capital Gains Tax (IIVTNU)—commonly known as “plusvalía municipal”—was declared unconstitutional for taxing situations in which there is no increase in value,…
Paraphrasing this line spoken by Denzel Washington in the film Training Day, we are struck by how it can apply to many aspects of life…
Spanish domestic law contains no specific tax rules on cryptocurrencies. The tax regime applicable to transactions involving virtual currencies has been taking shape through the…
The General State Budget Law for 2021 introduces an amendment to the exemption for dividends received from entities in which more than 5% is held…
As we begin a new year, our very best wishes to all of you. At this special time of year, we would like to send…
Simply by keeping the rules of the game stable over time, we would create a more efficient tax system
