Last 26th October 2021, the new Law 5/2021, of 20th October, on the Devolved Taxes of the Autonomous community of Andalusia, was published in the BOJA (Official Gazette of the Autonomous Community of Andalusia). This new regulation, according to its Second Final Provision, will come into force on 1st January 2022, except for the following…
The High Court has declared unconstitutional and null and voided a large part of article 107 of the TRLRHL, which was the fundamental pillar for the calculation of the taxable base of the municipal capital gains tax on the increase of urban land (“Plusvalía”). The unconstitutionality has occurred due to the fact that the calculation…
The entry into force of the Law on Measures against Tax Fraud (Law 11/2021 of 9 July) has meant a turning point in the taxation of non-EU non-resident taxpayers in relation to their assets located in Spain. With the entry into force of this law, the taxation of non-EU non-residents is equal to the taxation…