July 2023

Observatorio_Ee_141

Legal Observatory Ee: The Supreme Court establishes the presumption of validity of residence certificates issued by the tax authorities when they have been issued for the purposes of a Double Taxation Convention

July 2023

Read more Download

June 2023

Legal Observatory Ee: The Supreme Court admits that in cases of simulation, the amount paid by the intermediary company may be deducted in the calculation of the basis of the personal income tax penalty.

June 2023

Read more

Legal Observatory Ee: The Supreme Court has excluded the possibility of deducting from the taxable base of the IRPF penalty, the amount to be refunded resulting from the IS, in the matter of related-party transactions.

June 2023

Read more Download

The sharp increase in Spanish public debt versus the deleveraging process of the private sector.

June 2023

Read more

May 2023

Legal Observatory Ee: The Supreme Court reduces tax penalties by reinterpreting one of the criteria for their graduation: the economic damage

May 2023

Read more Download

Latin American Economic News Traffic Light

May 2023

Read more Download