The TEAC clarifies the calculation of tax residence criteria The TEAC clarifies the calculation of tax residence criteria July, 2023|Categories: Tax|Tags: Residence, Tax| Read More
Impossibility of applying a deduction if the amount of the deduction was not declared in the Corporate Income Tax (CIT) self-assessment for the year in which it was generated Impossibility of applying a deduction if the amount of the deduction was not declared in the Corporate Income Tax (CIT) self-assessment for the year in which it was generated May, 2023|Categories: Tax| Read More
Suspension of the registration of construction project completion deed due to lack of payment of taxes Suspension of the registration of construction project completion deed due to lack of payment of taxes April, 2023|Categories: Tax| Read More
Transfer of the tax on the deposit of waste in landfills, incineration and co-incineration of waste to the Autonomous Communities Transfer of the tax on the deposit of waste in landfills, incineration and co-incineration of waste to the Autonomous Communities August, 2022|Categories: Tax| Read More
Operations carried out in prescribed fiscal years prior to the 2003 general tax law cannot be checked, even if they have effects in non-prescribed fiscal years Operations carried out in prescribed fiscal years prior to the 2003 general tax law cannot be checked, even if they have effects in non-prescribed fiscal years August, 2022|Categories: Tax| Read More