We commented a few months ago, the unfair situation of taxpayers who had acquired a property by inheritance or donation.
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Salvador Balcells i Iranzo
One of the things Mr. Balcells like most about his job is when you get a safe, legal and fair tax situation for the sake of the taxpayer's tranquility and economy, both in previous structuring and planning, and when certain criteria have to be defended before Tax administration.
As a lawyer, he always try to put himself in the place of the one who asks for advice, so that all the options or alternatives that are considered as solutions, are those that would adopt at a personal level if the interested party is himself.
- Restructuring processes (mergers, splits, exchanges, contributions of branches of activity, ...).
- Procedures for inspection, collection and tax management.
- Resources before the Administration, the economic-administrative Courts and the administrative litigation courts.
- Management of due diligence prior to processes of purchase, acquisition, merger, ...
- Analysis of planning and systems of tax optimization (consolidation taxation, assessment of the application of different tax deductions, possible use of the various existing special regimes, ...)
- Fiscal and accounting closures for the tax period affected
- Study of the combinations of Spanish and Andorran taxation in the field of natural persons and companies and compliance with formal and legal requirements.
Comentábamos hace unos pocos meses, la injusta situación de los contribuyentes que habían adquirido por herencia o donación un inmueble.
Para centrar la problemática de un modo sencillo y a modo recordatorio, señalar que la AEAT había iniciado una campaña de comprobaciones fiscales del IRPF en relación al trato que debía darse a la amortización de los inmuebles adquiridos a título gratuito.
The Administration presented its criteria on the treatment conferred on the expense for amortization of the income from real estate capital (basically rentals) derived from properties acquired by succession or donation.