Benefits in ISD: The TEAC considers that the requirement to have an employed person must be met at the time of the donation

From B Law & Tax we inform the TEAC considers the appeal filed by the interested party against the resolution of the TEAR of Catalonia.

For more information, access the following link: https://www.spanishtaxlawyer.com/blog/259-teac-considers-to-have-employed-person-must-be-met-at-the-time-of-the-donation.html