The Directorate General for Taxes (DGT) has concluded that the accelerated amortization system may be used in the regime for companies of a reduced size, though only for goodwill and for intangibles with useful lives that cannot be reliably estimated.
Corporate income tax.- The 'relationship theory' (teoría del vínculo) does not apply where, although an employment relationship coexists with a contract for services, the characteristics of working for another and dependency defining an ordinary employment relationship are present
Corporate income tax.- Tax neutrality regime cannot be denied by reason of a breach of procedural requirements alone
Tax on increase in urban land value.- Supreme Court confirms option to apply for damages to the legislating state in relation to the tax on increase of urban land value
Administrative procedure.- Liability arising from transfers of undertakings is not joint and several if it can be inferred from contractual documents that the tax debt must be assigned to specific assets attributed to a single entity
Penalty procedure.- When a penalty is voided for substantive reasons and the decision has become final, the enforcement period is one month
Enforcement procedure.- The tax authorities have to provide proof of the date when they receive the decisions they are required to enforce