Fiscal

Advisor Newsletter

The Treasury will have to accept second rectifications of IRPF from mutual fund members

The Central Economic-Administrative Court (TEAC) has given a blow to the Tax Agency and obliges it to admit second rectifications by taxpayers of their personal...

Tax changes in VAT, income tax and corporate taxation

Recently, it has been announced that certain measures to address the economic and social consequences of the conflicts in Ukraine and the Middle East are...

Dividend collection issues

The case A consulting entity, called company A, purchased a portion of the equity of company B on 30 June 2021. At the end of...

Supreme Court allows companies to deduct directors’ salaries

The Supreme Court, contrary to the criterion followed until now by the Tax Agency, allows companies to deduct the remuneration of directors from Corporation Tax,...

Taxpayers can now access their Renta 2023 fiscal data

The 2023 Income and Wealth Tax Campaign will start on 3 April with the filing of returns online, but from this Tuesday, for the first...

The AEAT provides a form for refunding overpaid personal income tax to retired mutual fund members

The Tax Agency has reported that it is working in coordination with the Social Security and other bodies in order to deal with requests for...

The CJEU rules that there is no obligation to pay compensatory interest if the taxable person made errors in the accounts

In this case, deductible VAT is calculated on the general expenses of the municipality, including acts it performs as a public authority and economic activities...

Ruling of the Supreme Court: Deductibility of interest on late payment IRPF

Judicial pronouncement on personal income tax On 24 July 2023, the Supreme Court issued a ruling that sheds light on the deductibility of late payment...

The start of the Income Tax Campaign 2023

The 2023 Income and Wealth Tax Campaign will start on 3 April with the filing of returns online, in accordance with the Tax Agency’s taxpayer...

Extension of temporary tax and duty reductions for the year 2024

This 2024 the exclusionary limits and extends the deadline for waiver or revocation of modules: Modules 2024 The module exclusion limits are extended for 2024,...

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