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The assignment of a contract in general is a legal figure that is not expressly regulated in our legal system. However, the definition of assignment of credits is included in the Civil Code, Article 1.526 et seq. This assignment of credits gives rise to the legal acceptance of assignment contracts of any type, all of […]
Tax law
16
Feb
Feb
The Tax Group can be used as a tool to reduce taxation, especially when one of our companies generates losses, but there are other reasons why it may be in our interest to form a “Tax Group”. Generally, we will use this special regime with some kind of holding structure, although it is not essential, […]
15
Feb
Feb
The sale of a real estate generates in the selling party a capital gain or loss whose value will be determined by the difference between the acquisition value and the transfer value. With regard to the acquisition value it will be necessary to see if it has been for valuable or lucrative title. In the […]
14
Feb
Feb
It is quite common, especially in times of crisis, for the shareholders of a commercial entity to contribute funds from their personal assets to strengthen the company’s cash flow and to be able to meet their payment obligations without having to go to a financial institution. The usual practice is for the shareholder to contribute […]
13
Feb
Feb
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 […]
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 […]
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 […]