The TEAC (Central Economic Administrative Court) allows for partial regularization of the capitalization reserve
TEAC's decision establishes a new precedent by contradicting the Administration's ability to fully regularize the incentive in cases of partial non-compliance during an inspection procedure.
The Constitutional Court rules on the Wealth Tax
In a crucial legal turn, the Constitutional Court rejected the constitutional challenge filed by the Community of Madrid against the Temporary Solidarity Tax on Large Fortunes (ISGF).
Supreme Court Jurisprudence on VAT Balance Compensation: An Inalienable Right
Supreme Court jurisprudence is clear: VAT balance compensation is more than a tax option, it is an inalienable right.