Main tax measures for 2023

The General State Budget for the year 2023 foresees a series of tax updates, which we review below, with effect from January 1st, 2023.

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The High Court of Justice of Andalusia considers it disproportionate to deny the deduction of renting expenses to a company on the grounds of a lack of exclusive use that is not required by the regulation

The High Court of Justice of Andalucía, in its Ruling of May 30th, 2022, appeal number 375/2020, considers non-proportional and neither reasonable the position of the Tax Administration...

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The General Directorate of Taxes confirms that it is not necessary that all material and human elements of an economic unit are transferred, in order to not consider this operation as not to be subject to Value Added Tax

The General Directorate of Taxes (hereinafter, “DGT”), in its Binding Consultation V2081-22, considers that the transfer of a portfolio of insurance policies is not subject to VAT...

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