Archivo de la etiqueta: Exemptions

Spanish Tax Advisory: The Supreme Court rules on the PT exemptions applied to real estate

El Supremo establece que las exenciones objetivas del IBI, aplican a los inmuebles, en atención a su finalidad

From B Law & Tax we analyze the Supreme Court’s ruling on objective exemptions from Real Estate Tax that apply in view of their purpose, regardless of who is the taxpayer.

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Spanish Tax Advisory: The Supreme Court rules on personal income tax exemptions

Managers shall be entitled to have their mandatory minimum compensation by dismissal exempted from this tax

From B Law & Tax we analyse the Supreme Court’s ruling on the exemption in personal income tax of the minimum mandatory compensation of 7 days’ salary per year worked to which any manager is entitled when he or she is dismissed.

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