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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
29 April, 2024
Insights
Tax
Amendments to the Transitional Regime for the Dissolution and Liquidation of SICAVs
The Directorate General for Taxation issued a binding consultation clarifying the tax treatment for shareholders who opted for the reinvestment regime. Don't miss this complete guide on the tax implications for SICAVs in dissolution and liquidation!
Baker Tilly
29 April, 2024
Insights
Tax
Income generated in Spain by a Chilean company through teleworking
Find out about the tax implications for foreign companies that generate income in Spain through teleworking. The Directorate General of Taxes has established clear criteria on how this income will be taxed for a tax resident in Chile who works remotely from Spain.
Baker Tilly
29 April, 2024
Insights
Tax
Updating the Government's SME Size Criteria to Adjust for Inflation
Find out how the Government is proposing major changes to SME size criteria to bring them in line with inflation.
Baker Tilly
29 April, 2024
Insights
Tax
New Interpretation of the TEAC on Compensation for Senior Management Directors
Find out how the Central Economic-Administrative Court has changed its perspective on the exemption from severance pay for the termination of a director with a special senior management employment relationship.
Baker Tilly
29 April, 2024
Insights
Tax
Proposed New Deduction in the Preliminary Draft of the Community of Madrid
A new investment deduction for new foreign taxpayers in personal income tax is proposed, with the aim of encouraging the arrival of investors and promoting employment and business growth.
Baker Tilly
29 April, 2024
Insights
Tax
Requirement to adjust deductions without the need for the amending invoice
The Central Economic-Administrative Court has issued a key ruling that establishes the guidelines for rectifying input VAT payments when a transaction is cancelled and the rectifying invoice is not received. Find out why it is important to make this rectification.
Baker Tilly
24 April, 2024
Insights
Tax
Tax implications for investment funds in Spain
The DGT addresses the question of whether a Spanish branch of a foreign entity constitutes a permanent establishment in Spain.
Baker Tilly
1 April, 2024
Insights
Tax
Changes in the interpretation of income imputation offences
Explore the implications of this change in criteria, highlighting how it affects the penalties and liabilities of entities and their members, as set out in the General Tax Law.
Baker Tilly
1 April, 2024
Insights
Tax
Tax neutrality in the offsetting of tax losses
In this article we analyse the limitations and requirements for absorbing and absorbed entities under the Corporate Income Tax Act.
Baker Tilly
1 April, 2024
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