Back to square one in executive directors´ remuneration.
Por Reyes Gil Serrano
16th of September 2020
Analisis of the TEAC resolution of July 17, 2020, where it is once again initiated the debate on the deductibility of the remuneration of executive administrators, and its correlation with the “Relationship Principle” or “Teoría del Vínculo” in the mercantile sphere. This is an issue that had already been clarified with the new tax law and the binding doctrine of the DGT.
Summer fiscal turbulences and future unknowns
- Por Salvador Ruiz Gallud
- 9th of September 2020
In the always tumultuous fiscal scene, the summer has brought three important administrative and judicial resolutions with contrary to taxpayers interests, perhaps representative of a future trend in need of reconsideration. Meanwhile, there are still unknowns about possible immediate changes in tax regulations, including taxation of assets.
The air business sector: landing and take-off?
- Por Marina Marcos Cava y Javier Colino de Gonzalo
- 21st of July 2020
After the sharp deterioration that the sector has suffered during the months of the state of alarm, with air transport in Spain registering a decrease of over 80%, flights and passenger traffic have been reactivated from the beginning of June, although reaching levels still much lower than in 2019.
Setting up the Corporate Tax.
- Por Manuel de Vicente-Tutor R.
- 14th of July 2020
The months of June and July are usually used by drivers to prepare their vehicles for summer journeys. July is the Corporate Tax´s month, as the vast majority of companies file their returns in this month. This month of July has seen a major ruling by the Constitutional Court, which may have more consequences than those initially derived from the declaration of unconstitutionality it contains. For all these reasons, and in the same way that we are paying attention to our car, I believe that the time has come to stop and carry out a small review of the state of our Corporation Tax. Let's take step by step.
Economic forecasts for 2021 are a reference, yet to be built.
- Por José María Romero Vera. Marta Otero Moreno. Andrea Cordero López.
- 9th of July 2020
At Equipo Economico we maintain, at the moment, our estimated contraction of the Spanish GDP of, at least, 10% in 2020. In 2021, the economy pickup would allow it to grow at 7.2%, although this will be insufficient to reach previous annual levels of growth and employment. The implementation of an adequate economic policy is urgent to overcome the challenges posed by the depth of the crisis in Spain and strengthen recovery.