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