Many are the doubts that this new tax has generated in its application after its recent entry into force, also taking into account that it is pending regulatory development.
Juan José Olle Aguilar
Areas of Practice
Graduated in law from Abat Oliva University. Master's Degree in Taxation and Management at ESADE, gives lectures on taxation in the Income Tax of individuals and the Income Tax of non-residents Spanish to executives of banking entities in Andorra
Advice to individuals and legal entities in matters related to Tax Law, highlighting the following works:
- Design and fiscal optimization of national and international corporate structures.
- Inspections and procedures before the Treasury.
- Fiscal audits.
- Tax proceedings and litigation.
- Local taxation.
- Drafting of reports for clients in relation to any matter with fiscal impact.
To settle objectively the deduction of VAT contributions on vehicles "affected by business activity", the legislator considered as a valid percentage a lump sum of 50% deduction. But left the door open to a possible deduction higher or lower.
We analyze the most important aspects of the referenced regulation to comment on how to apply for deferrals and splits.