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The Way is Open to Recover the IAE from the State of Alarm

Due to the global pandemic caused by the spread of the SARS-COVID19 virus, the Government of Spain decreed a state of alarm in 2020, which meant, at the time, the closure of all types of business, professional and artistic activities except those that were considered an essential service to society


The Court of Justice of the European Union Leaves without Effect the Imprescriptibility and the Sanctions Originated as a Result of Form 720

In 2012, the Government of Spain approved a new regulation that included the specific obligation to provide information on assets and rights located abroad. The CJEU has issued a Judgment in which it analyzes the aforementioned regime in light, among others, of the right to free movement of capital enshrined in Community law.


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.