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Advisor Newsletter

The SC will determine the time of accrual of ISD when the institution of the heir has been made by holographic will, specifying the relevance of its notarisation.

The contested judgment fixes the date on which the period for submitting the corresponding self-assessment begins to run on the date of the death of...

In a recent ruling, the Audiencia Nacional admits the deductibility of directors and administrators remuneration, as long as it complies with commercial regulations, avoiding excessively formalistic criteria

For years, the Tax Inspectorate has been discussing the deductibility of the remuneration of directors and administrators when they do not comply (in a very...

Road transport: control of driving and rest times

On 3-22-2022, the Land Transport DG Resol 3-18-22 has been published , which establishes the rules for minimum controls on the working hours of drivers in road...

The Supreme Court calls for a clearer administrative classification for Personal Mobility Vehicles

The Chamber confirms a ruling by the Provincial Court of Murcia, which acquitted a woman of the crime of driving without a permit or license...

The generation of losses may result in the nullity of the IAE receipt

In recent months, various pronouncements have been published in which our courts have questioned the liquidations of the Tax on Economic Activities (IAE) of 2020...

Formal tax duties from early 2022

We review some of the main formal tax obligations that companies must meet in early 2022 to ensure the application of certain incentives or special tax...

The depreciation of leased properties acquired by inheritance or donation is calculated on the value declared in the Inheritance Tax.

The Supreme Court contradicts the administrative criterion, by virtue of which the depreciation is calculated on the taxes paid on the inheritance or donation and...

A battery of legal developments for the digital economy in the final stretch of the year

The final stretch of 2021 will come loaded with legal developments in the digital field. There are numerous legislative initiatives underway that will take new...

Tax measures to promote energy efficiency in housing are approved.

The measures consist of personal income tax deductions of 20%, 40% or 60% for works in homes and residential buildings that improve energy efficiency and...

Mexico presents the 2022 Financial Package

On September 8, 2021, the Ministry of Finance and Public Credit presented before the Chamber of Deputies the so-called Economic Package for 2022. The plan...

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