It is quite common, especially in times of crisis, for the shareholders of a commercial entity to contribute funds from…
Law 35/2006, of November 28, 2006, on Personal Income Tax (hereinafter LIRPF), in its Article 14, paragraph 2. b) in…
Last Tax Hour On Thursday 10 November 2022, the text that the Government intends to approve to create the so-called…
As we commented in a previous article, the new Royal Decree-Law 7/2021, of April 27, 2021, was published on April…
On 20 May 2020, the Supreme Court in appeal number 3696/2017 ruled on the taxation of the release of a…
On the 20th of October, Law 5/2021, on Assigned Taxes of the Autonomous Community of Andalusia, was published in the…
If you have to liquidate the Inheritance and Gift Tax (ISD) in the near future, you should know that the…
Judgment in Case C-788/19: Tax information obligation in Spain On 27 January 2022, the Court of Justice of the European…
The Directorate General of Taxes (DGT) has issued several resolutions in recent times in relation to donations and inheritance transactions…
The reason for the corporate reorganisation is debatable if the absorbed company is inactive. Today we bring you a resolution…
