INTERNATIONAL NETWORK OF LAW AND CONSULTING FIRMS
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
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.
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.
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.
