The AJD tax on mortgages, how is it now?
On October 16, 2018, the Supreme Court issued a ruling providing that the person who must pay the Tax on Documented Legal Acts, in the form of notarial documents, was the lender. This represented [...]
Main tax changes in the area of floor clauses
A new forty-fifth additional condition is added to Law 35/2006, of the 28th of November, on Personal Income Tax and the partial modification of acts on Corporation Tax, on Income Tax for [...]
Immediate Supply of Information System (SII)
On the 6th of December the Royal Decree 596/2016 of the 2nd of December was published in the Official Spanish Gazette with regards to the modernization, improvement and boost of the use of [...]
News in relation to the keeping of personal income tax record books
On July 17, Order HAC/773/2019 of June 28 was published in the BOE, which regulates the keeping of record books in the Personal Income Tax. The Order came into force on July 18, 2019 and applies [...]
Diets exempt from personal income tax. Obligation to justify: payer or recipient?
Diets exempt from personal income tax. Obligation to justify: payer or recipient? On November 6, 2018, the Central Economic-Administrative Court issued a resolution to an extraordinary appeal for [...]