## [Tax Newsletter - April 2017](/en_GB/new/tax-newsletter-april-2017) # Tax Newsletter - April 2017 05 / 03 / 2017 - - [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/tax-newsletter-april-2017) - []() - []() Previous Next ![](/sites/default/files/noticias/img/cabecera_tax_0.jpg) April newsletter prepared by professionals from the Tax Department. **1. Judments** - 1 Corporate income tax.- Any legislation which subjects tax-free treatment to a prior approval process only in the case of cross-border mergers is contrary to the freedom of establishment (Court of Justice of the European Union. Judgment of March 8, 2017, case C-14/16) - 2 Corporate income tax.- A cassation appeal cannot be founded on an infringement of OECD Guidelines (Supreme Court. Judgment of March 2, 2017) - 3 Corporate income tax.- The transactional net margin method does not apply in fiscal years that began before December 1, 2006 (Supreme Court. Judgment of February 21, 2017) - 4 Corporate income tax.- The reduction for the assignment of intangible assets requires know-how to be distinguished from technical assistance (Andalucía High Court. Judgment of October 21, 2016) - 5 Transfer and stamp tax.- The base for the stamp tax on a grouping of properties is the land value entered at the Property Registry (Supreme Court. Judgment of March 15, 2017) - 6 Management procedure.- The tax authorities may not impose the method for valuing property for tax purposes that gives the highest value (Castilla-La Mancha High Court. Judgment of December 30, 2017) - 7 Collection procedure.- Interest on stayed debt obligations in respect of a stayed penalty is not transferable to the heirs of the infringing taxable person (Supreme Court. Judgment of March 9, 2017) **2. Administrative doctrine** - 1 Corporate income tax.- Offsetting NOLs is a tax option (Central Economic-Administrative Tribunal. Decision of April 4, 2017) - 2 Corporate income tax.- The distribution of dividends originating from earlier contributions is an indirect repayment of contributions (Directorate-General for Taxes. Ruling V0269-17, of February 1, 2017) - 3 Personal income tax.- Characterization in connection with professionals invited as guests to congresses (Central Economic-Administrative Tribunal. Decision of April 4, 2017) - 4 Personal income tax.- The sums received in respect of a partner’s departure from a firm for which professional services were provided are not multiyear income (Central Economic-Administrative Tribunal. Decision of April 4, 2017) - 5 IRPF.- Application of the inbound expatriates regime to a person who is both company director and sales director (Directorate-General for Taxes. Ruling V0321-17, of February 7, 2017) - 6 Nonresident income tax.- Treatment of the repayment of contributions to a Luxembourg company (Directorate-General for Taxes. Ruling V0343-17, of February 8, 2017) - 7 Nonresident income tax.- Tax treatment of an intragroup remission of debt where the borrower is nonresident (Directorate-General for Taxes. Ruling V0337-17, of February 7, 2017) - 8 VAT.- The special deductible proportion cannot be denied even if it has not formally been elected (Central Economic-Administrative Tribunal. Decision of March 16, 2017) - 9 Transfer and stamp tax.- The acquisition by SAREB of real estate not originating directly from a bank restructuring is also exempt from transfer and stamp tax (Central Economic-Administrative Tribunal. Decision of March 9, 2017) - 10 Audit procedure.- When facts are being examined in the criminal jurisdiction, the authorities must hold back from following the administrative procedure (Central Economic-Administrative Tribunal. Decision of March 16, 2017) - 11 Collection procedure.- The right to collect a tax debt becomes statute-barred if its enforcement has not been stayed in the judicial review jurisdiction (Central Economic-Administrative Tribunal. Decision of March 23, 2017) - 12 Review procedure.- Economic-administrative tribunals cannot deny claimants’ petitions on the basis of facts other than those examined by the body in charge of the application of taxes (Central Economic-Administrative Tribunal. Decision of March 9, 2017) **3. Legislation** - 1 Base prices for calculating the value of mined gas, oil and condensate for 2016 - 2 Annual effective rate for the second calendar quarter of 2017, for the purposes of characterizing certain financial assets, for tax purposes [![](/sites/default/files/tax-newsletter-april-2017.jpg)](http://www.garrigues.com/doc/emags/Tax-Newsletter-April-2017/) ### Contact ![Eduardo Abad Valdenebro - Garrigues](/sites/default/files/styles/medium/public/team/photo/Eduardo_Abad_Valdenebro_en_20260611.jpg?itok=XJmuqiG8) [Eduardo Abad](/en_GB/team/eduardo-abad-valdenebro) ![](/themes/custom/garriguestheme/img/iconos/email-contacto.svg)[Contact]() - +34 91 514 52 00 [Madrid](https://www.garrigues.com/en_GB/office/madrid) [Find more professionals](../team) ### Related services - [Criminal Law and Internal Investigations ](/en_GB/services/criminal-law-and-internal-investigations) - [Tax ](/en_GB/services/tax) ### Related offices - - [A Coruña](/en_GB/office/acoruna) - [Alicante](/en_GB/office/alicante) - [Barcelona](/en_GB/office/barcelona) - [Bilbao](/en_GB/office/bilbao) - [Las Palmas de Gran Canaria](/en_GB/office/palmas-gran-canaria) - [Madrid](/en_GB/office/madrid) - [Malaga](/en_GB/office/malaga) - [Murcia](/en_GB/office/murcia) - [Oviedo](/en_GB/office/oviedo) - [Palma de Mallorca](/en_GB/office/palma-mallorca) - [Pamplona](/en_GB/office/pamplona) - [San Sebastian](/en_GB/office/san-sebastian) - [Seville](/en_GB/office/seville) - [Sta. Cruz de Tenerife](/en_GB/office/sta-cruz-tenerife) - [Valencia](/en_GB/office/valencia) - [Valladolid](/en_GB/office/valladolid) - [Vigo](/en_GB/office/vigo) - [Zaragoza](/en_GB/office/zaragoza) ## Find a publication - [Administrative and Constitutional Law](/en_GB/markdownify/node/5449?f%5B0%5D=service%3A1422) - [Agribusiness and Food](/en_GB/markdownify/node/5449?f%5B0%5D=service%3A1417) - [Automotive](/en_GB/markdownify/node/5449?f%5B0%5D=service%3A1419) - [Banking and Finance](/en_GB/markdownify/node/5449?f%5B0%5D=service%3A1443) - [Corporate and M&A](/en_GB/markdownify/node/5449?f%5B0%5D=service%3A1441) - [Corporate Governance and Sustainable Development](/en_GB/markdownify/node/5449?f%5B0%5D=service%3A12823) - [Criminal Law and Internal Investigations](/en_GB/markdownify/node/5449?f%5B0%5D=service%3A1434) - [Data Economy, Privacy and Cybersecurity](/en_GB/markdownify/node/5449?f%5B0%5D=service%3A10913) - [Dispute Resolution: Litigation and Arbitration](/en_GB/markdownify/node/5449?f%5B0%5D=service%3A1412) - [Energy](/en_GB/markdownify/node/5449?f%5B0%5D=service%3A10916) - [EU and Antitrust Law](/en_GB/markdownify/node/5449?f%5B0%5D=service%3A1416) - [Family Business](/en_GB/markdownify/node/5449?f%5B0%5D=service%3A1413) - [Fashion Law](/en_GB/markdownify/node/5449?f%5B0%5D=service%3A1435) - [Financial Regulation](/en_GB/markdownify/node/5449?f%5B0%5D=service%3A10915) - [G-advisory](/en_GB/markdownify/node/5449?f%5B0%5D=service%3A12821) - [Human Capital Services](/en_GB/markdownify/node/5449?f%5B0%5D=service%3A1431) - [Infrastructure](/en_GB/markdownify/node/5449?f%5B0%5D=service%3A10914) - [Insurance](/en_GB/markdownify/node/5449?f%5B0%5D=service%3A1438) - [Intellectual Property](/en_GB/markdownify/node/5449?f%5B0%5D=service%3A1421) - [Labor and Employment](/en_GB/markdownify/node/5449?f%5B0%5D=service%3A1424) - [Life Sciences and Healthcare](/en_GB/markdownify/node/5449?f%5B0%5D=service%3A1429) - [Media and Entertainment](/en_GB/markdownify/node/5449?f%5B0%5D=service%3A1433) - [Planning, Zoning and Environment](/en_GB/markdownify/node/5449?f%5B0%5D=service%3A1444) - [Private Equity](/en_GB/markdownify/node/5449?f%5B0%5D=service%3A1439) - [Real Estate](/en_GB/markdownify/node/5449?f%5B0%5D=service%3A10927) - [Restructuring and Insolvency](/en_GB/markdownify/node/5449?f%5B0%5D=service%3A1420) - [Securities Markets](/en_GB/markdownify/node/5449?f%5B0%5D=service%3A1442) - [Sports](/en_GB/markdownify/node/5449?f%5B0%5D=service%3A1430) - [Startups & Open innovation](/en_GB/markdownify/node/5449?f%5B0%5D=service%3A1426) - [Sustainability](/en_GB/markdownify/node/5449?f%5B0%5D=service%3A10921) - [Tax](/en_GB/markdownify/node/5449?f%5B0%5D=service%3A1425) - [Technology, Communications and Digital](/en_GB/markdownify/node/5449?f%5B0%5D=service%3A1436) - [Tourism and Hotels](/en_GB/markdownify/node/5449?f%5B0%5D=service%3A1432) - [Transport, Logistics and Shipping](/en_GB/markdownify/node/5449?f%5B0%5D=service%3A1428) Facet Services detail - [Publications](/en_GB/markdownify/node/5449?f%5B0%5D=publication_type%3A794) - [Newsletters](/en_GB/markdownify/node/5449?f%5B0%5D=publication_type%3A107) - [Garrigues collection](/en_GB/markdownify/node/5449?f%5B0%5D=publication_type%3A101) - [Laws: amendments at a glance](/en_GB/markdownify/node/5449?f%5B0%5D=publication_type%3A104) - [News](/en_GB/markdownify/node/5449?f%5B0%5D=publication_type%3A105) Facet Publication type detail Min Max ## News search engine