October 2025
Fiscalidad Empresarial y Patrimonial
Legal Observatory: The Supreme Court limits the repetition of assessments. The Administration cannot issue a third act after the second has been annulled.
October 2025
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September 2025
Forecasts for the Spanish economy 2025 and 2026
September 2025
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Asesoramiento internacional
Latin American Economic News Traffic Light
September 2025
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Corporate and Personal Taxation
Legal Observatory Ee: The Supreme Court rules that registration as company director is not enough to derive liability under Article 43.1.a) of the General Tax Act
September 2025
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Fiscalidad Empresarial y Patrimonial
Legal Observatory Ee: Spanish court rules U.S. non-residents may deduct expenses linked to rental income from property under IRNR, invoking free movement of capital.
September 2025
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July 2025
Fiscalidad Empresarial y Patrimonial
Legal Observatory Ee: The Supreme Court admits the interest of the court in an appeal to specify when the computation of the limitation period begins in concatenated derivations of liability.
July 2025
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