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80 articles
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,…
The Supreme Court judgment of February 8, 2021, cassation appeal (recurso de casación) no. 3071/2019, puts an end to the controversy that has arisen in…
The start of the income tax return campaign is approaching. Although there are not many new developments this year, there are some points worth bearing…
In this Manual, fully updated as of today, particularly in light of the recent 2021 judgments of the Supreme Court and the National High Court…
Royal Decree-Law 5/2021, in force since March 13, introduces a set of extraordinary measures to support business solvency, intended to help sustain the business community…
In conclusion: provided that the other requirements laid down in Article 7p are met, it is not essential for the employing company to be Spanish.…
If you hold assets or rights located abroad, you have until March 31 to declare them on Form 720 (return on assets and rights held…
The facts in dispute can be summarized as follows: for more than a year before his death, the appellant’s husband had been transferring a substantial…
the Spanish Accounting and Audit Institute (Instituto de Contabilidad y Auditoría de Cuentas, ICAC) published the long-awaited Consultation. The Institute takes the view that, where…
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…
