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Law 35/2006, of November 28, 2006, on Personal Income Tax (hereinafter LIRPF), in its Article 14, paragraph 2. b) in its special rules of temporary imputation establishes that transactions with deferred price will be taxed as follows: d) In the case of transactions in installments or with deferred price, the taxpayer may choose to impute […]
Blog
31
Jan
Jan
Last Tax Hour On Thursday 10 November 2022, the text that the Government intends to approve to create the so-called Tax on Great Fortunes saw the light of day. This proposal has been made through an amendment to the Proposed Law for the establishment of temporary taxes on energy and credit institutions and financial establishments, […]
11
Jan
Jan
As we commented in a previous article, the new Royal Decree-Law 7/2021, of April 27, 2021, was published on April 28, 2021, which adapts, in Article 10 of Title V, the internal regulation to the European Union directives in relation to VAT on e-commerce, in order to tax at destination and reduce the administrative charge […]
17
Oct
Oct
On 20 May 2020, the Supreme Court in appeal number 3696/2017 ruled on the taxation of the release of a debtor in a novation of a mortgage loan, determining that it is taxable for Stamp Duty Tax (hereinafter, AJD). This ruling is a substantial change in the operation carried out to date and is already […]
17
Oct
Oct
On the 20th of October, Law 5/2021, on Assigned Taxes of the Autonomous Community of Andalusia, was published in the Official Gazette of the Junta de Andalucía, with novelties, among others, in the Inheritance and Gift Tax, novelties that come into force in 2022. Let’s see what is new with respect to the previous regulation […]
14
Oct
Oct
It is a cause of dissolution of a mercantile company, among others, the one in which due to the losses the Net Worth is reduced to an amount lower than half of the Equity of the company. We would be before the obligation to dissolve the mercantile, and not to do it in the term […]
14
Oct
Oct
In a process of acquiring a company, one of the first questions that arises is how to carry out this type of transaction. This operation can be carried out either through the purchase of the shares of the company or through the purchase of the company’s assets. Although both figures may have the same objective, […]
07
Jul
Jul
The rules on capital reductions in a company are regulated in the Capital Companies Act (hereinafter LSC), specifically in Articles 317 et seq. and in the Companies Register Regulations. There are various types of capital reduction (reduction due to losses, reduction to provide the legal reserve and reduction to return the value of the contributions), […]
05
Jul
Jul
If you have to liquidate the Inheritance and Gift Tax (ISD) in the near future, you should know that the Supreme Court has ruled on how to value the domestic household goods for the purposes of this tax, which is included in article 15 of the Inheritance and Gift Tax Law (LISD). The aforementioned article […]
04
Jul
Jul
What is a capital reduction by return of contributions? In a previous article of our colleague, Macarena Ruiz, entitled “Reduction of capital with return of contributions” she indicated that: “the reduction of capital by return of contributions has the particularity that the value of the contributions either in monetary amount or in movable or immovable […]