Archivo de la etiqueta: Supreme Court

Tax Advisory Spain: The Supreme Court presents modifications to the Inheritance and Gift Tax

El TS modifica los criterios en España del ISD relativo al concepto de “ajuar doméstico”

From B Law & Tax we analyze the last two judgments handed down by the Supreme Court on hereditary assets that are part of the concept of “household trousseau” and that must be applied to the Inheritance and Donations Tax.

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Tax advice Spain: Hereditary shares will not be computed in the ISD

El Tribunal Supremo ha tomado esta decisión en una sentencia sobre asesoramiento tributario

From B Law & Tax we analyze the Supreme Court ruling on whether hereditary shares should be computed or not in the calculation of the Inheritance and Gift Tax.

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The Supreme Court favors the AEDAF in its appeal against the General Regulation on Collection

The ruling of the Supreme Court in favor of the AEDAF concerning the compatibility between the suspension and the division or postponement of a debt. We talk about it on our recent post:

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