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Insights Tax and Legal
TEAC Resolution 2024: How does the valuation of shares affect personal income tax?
Discover the criterion held by the TEAC on the correction for accounting errors in the calculation of the theoretical value of shares in unlisted companies in a transaction.
Marco Fernández Jul 22, 2024
Insights Tax and Legal
The Supreme Court confirms the exemption of property tax (IBI) for rented properties
The Supreme Court has confirmed the exemption of property tax (IBI) for properties rented by entities under the tax regime of Law 49/2002.
Sergi Pina Jun 10, 2024
Insights Tax
The Supreme Court establishes the non-retroactive deductibility of expenses in Corporate Tax
Discover the New Supreme Court Doctrine on the Retroactive Deductibility of Expenses in Corporate Tax!
Marco Fernández Jun 3, 2024
Insights Tax
How Lack of Statutory Provision Affects Tax Deductions
The Supreme Court admits the tax deductibility of directors' remuneration even when there is no provision in the articles of association.
Marco Fernández Jun 3, 2024
Insights Tax
Compatibility of Management and Labour Functions in Family Businesses
TEAC clarifications on the requirement of an employed person for the family business exemption in the IP and ISD.
Marco Fernández Jun 3, 2024
Insights Tax
Clarification on the Cases of Non-Applicability of VAT to Lease Back Operations
The AEAT has issued a new consultation that helps clarify how lease-back operations should be taxed under VAT.
Marco Fernández Jun 3, 2024
Insights Tax and Legal
Catalonia extends aid for school materials in secondary education to 2024-2025
The Generalitat de Catalunya improves educational support with new aid for school materials for secondary school students.
Raquel Sánchez May 28, 2024
Baker Tilly News Tax and Legal
Baker Tilly Legal Conference 2024
The Baker Tilly 2024 Legal Conference. Held in Brussels, 120 delegates from 24 nationalities gathered in Brussels to reconnect with all the legal teams of Baker Tilly's international network.
May 23, 2024
Insights Tax and Legal
The TEAC establishes guidelines on tax advantages and fraud in restructurings.
The Central Economic-Administrative Court addresses the removal of tax advantages in restructurings under the tax neutrality regime.
Toni Sánchez Triguero May 6, 2024
Insights Labour 
Increase in costs for salaries that exceed the maximum contribution base
Changes in the additional solidarity contribution and the intergenerational equity mechanism (MEI) that will impact companies and workers in Spain starting from 2025.
Víctor Jiménez May 6, 2024
Insights Tax
Impact of the declaration of unconstitutionality on corporate income tax self-assessments
After an initially rejected request, an entity succeeds in having its request for rectification reconsidered following a ruling by the Constitutional Court declaring the regulatory reform unconstitutional.
Baker Tilly Apr 29, 2024
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