The Supreme Court, in the statement dated June 21st, 2023, has confirmed the TEAC criteria and considers that, when the services provided by the partner to the related party, and...

As every year, from the 1st to the 30th of November, taxpayers of the Corporate Tax Law (CTL) and the Non-Resident Income Tax (NRIT) who operate through a permanent establishment...

The Supreme Court, in its Judgment of April 19, 2023, has established as a doctrine that the burden of proof of the abuse that prevents taking advantage of the exemption in the...

In April 2021 the Constitutional Court admitted an appeal that questioned the constitutionality of the Wealth Tax following the reforms introduced by the General State Budget...

The Spanish National Audience, a Spanish high Court, has recently raised an exception of unconstitutionality before the Constitutional Court (CC), relating to Royal...

The General Directorate of Taxes, in its binding consultation V2612-22, of 12/23/2022, has applied the doctrine of "complex operational settlement", which began from several...

The General Directorate of Taxes (DGT) has issued on February 1, 2023 the binding consultation V0107-23 on the taxation in the Wealth Tax (WT) of a German tax resident who owns...

Foreign companies not established in Spain or in another EU Member State that have been charged VAT in Spain in 2022, can apply for a VAT refund by the peremptory deadline of 30...