The contribution of private assets without economic consideration to the community property is an operation worthy of being studied from a tax point of view, especially after the last ruling of the Supreme Court. The subjection to the Tax on Onerous Patrimonial Transmissions is discarded, since in this case we speak of gratuitousness, instead…
On 27 December 2023, Royal Decree 8/2023 was published, amending the Law on the Solidarity Tax for Large Fortunes. This modification means that non-resident taxpayers who in 2022 were obliged to file Form 718 of the Solidarity Tax for Large Fortunes, can now recover part of the amount paid to the Tax Agency. Prior to…
Tax management is a crucial aspect of tax administration at both national and international level. In the area of international double taxation, the choice between exemption or deduction plays a fundamental role in optimising the taxes paid by taxpayers. However, it is important to note that this choice cannot be changed after the voluntary deadline,…