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Uncertainty about municipal capital gain continues

Uncertainty about municipal capital gain continues

  • Por Alberto González Ferrer
  • 10th of October 2019

The Supreme Court must resolve two new issues related to the Tax on increase in urban land value: first, whether it is possible to determine the taxable base according to the accounting result declared in the Corporation Tax; and, secondly, whether it is possible to update the acquisition value of the property according to the CPI or to some inflation correction mechanism.

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Going around with taxation for severance payments

Going around with taxation for severance payments

  • Por Reyes Gil Serrano
  • 14th of October 2019

The judgment of the National Court of last July is in comments, in which, through the indiciary test, the application of the exemption in the Personal Income Tax of a compensation for severance payments agreed in an act of conciliation before the labor authorities is denied . The Tax Authorities and the aforementioned Court presume the existence of an agreement between the parties.

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