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Found 65 articles

Main tax measures to be applied in fiscal year 2022

New year and therefore new fiscal year. And while waiting for future news (changes in real estate taxation, in the tax promotion of emerging companies, tax aid for digitization, ...) we can already highlight the following reforms produced recently.


What to Do Before the Start-Up of the New Single Authorized Electronic Address - DEHU

It is possible that recently your company and also professional or business individuals have received a notice from the Tax Agency that a change will soon take place in the Enabled Electronic Address that will mean that notifications will no longer be received in the mailbox current and to be received in a different one.


The Constitutional Court Declares the Unconstitutionality and Nullity of Several Articles of the Consolidated Text of the Local Tax Law (Capital Gains)

The articles affected by unconstitutionality are those related to the method of determining the taxable base of the tax, the cornerstone for its calculation, and this, as a consequence, leaves the possibility of taxation practically annulled.


El pleno del Tribunal Constitucional declara la inconstitucionalidad y nulidad de varios artículos del texto refundido de la Ley de las Haciendas Locales (plusvalías)

Hoy martes, día 26 de octubre, el Tribunal Constitucional ha dictado una sentencia en la que declara la inconstitucionalidad y nulidad del Impuesto sobre el Incremento de Valor sobre los Terrenos de Naturaleza Urbana, y más concretamente de los artículos 107.1, 107.2 a) y 107.4 de la Ley de Haciendas Locales.


Comments on the Supreme Court Ruling on the Amortization of Properties Acquired by Inheritance or Donation

We commented a few months ago, the unfair situation of taxpayers who had acquired a property by inheritance or donation.