Archivo de la etiqueta: Supreme Court

Spain Tax Advisor: Reinvestment in a regular home

From B Law & Tax we inform you how you can reinvest the profits of your regular residence so that they are exempt from income tax.

Leer más

Spain Tax Advisor: The Supreme Court admits that the Treasury investigates prescribed declarations, but without fines

From B Law & Tax we analyze the new approval of the Supreme Court, which allows the Treasury to investigate prescribed cases.

Leer más

Form 720 Spain: The National Court for the trial of Model 720 until the supreme ruling

From B Law & Tax we analyze the new position of the National Court on the judgment of Form 720

Leer más

International Tax Spain Advisor: The Supreme Court puts an end to the principle of beneficial owner of double taxation agreements

From B Law & Tax we analyze the reduced withholding rate provided for in the Spain-Switzerland double taxation agreement

Leer más

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.

Leer más

Spanish Tax Advisory: The Supreme Court rules on the entry and registration of the AEAT at the headquarters

Una rentabilidad inferior a la media nacional y la sospecha de las ventas ocultas no justifica la autorización de entrada de la AEAT en el domicilio de una empresa

From B Law & Tax we analyse the Supreme Court’s ruling on the cases that have caused the cancellation of entry into the home of a company by the registration of the Tax Office at the headquarters.

Leer más

Tax Advisory Spain: Supreme Court rules on applicable minimum interprofessional salary for 2019

The Royal Decree-Law setting the 2019 Minimum Interprofessional Salary is adjusted to law

From B Law & Tax we analyze the Supreme Court’s ruling by which it considers the Royal Decree that set the minimum interprofessional salary for 2019 to be following the law.

Leer más

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.

Leer más

Tax Advisory Spain: Supreme Court rules on mandatory severance pay for senior managers

La nueva doctrina sobre la exención en el IRPF de las indemnizaciones a altos directivos

From B Law & Tax we analyze the Supreme Court ruling on the exemption in personal income tax of the mandatory severance pay of senior managers.

Leer más

Tax Advisory Spain: Supreme Court rules on community fees

El plazo para reclamaciones en el pago de cuotas comunitarias se fija en 5 años

From B Law & Tax we analyze the last sentence of the Supreme Court in which the statute of limitations for the claim of community fees is set at 5 years.

Leer más