## [Tax Newsletter - December 2023](/en_GB/new/tax-newsletter-december-2023) # Tax Newsletter - December 2023 Spain - 01 / 15 / 2024 - - [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/tax-newsletter-december-2023) - []() - []() [Download Newsletter ![Download](/sites/default/files/inline-images/flecha-abajo.png)](/sites/default/files/noticias/files/tax_newsletter_december_2023.pdf) Previous Next ![](/sites/default/files/noticias/img/newsletter_tributario_diciembre_2023_0.jpg) **The pricing rules for the transfer of shares in unlisted entities prevail over the pricing rules for controlled transactions** According to TEAC, the pricing rules set out in the Personal Income Tax Law for the transfer of shares in unlisted companies are special rules with respect to the general pricing rules for controlled transactions, and therefore prevail over these general rules even if the transaction is between related parties. **Income obtained by artists for performing their activities does not have to be characterized automatically as artistic income** TEAC accepted that amounts of income paid for participating in artistic performances does not have to be characterized automatically as artistic income for nonresident income tax purposes. The taxpayer will therefore be entitled to evidence whether a portion of this income is for other services such as directing, security or catering. **The handling of administrative proceedings by individuals who are not public servants is a ground for rendering the steps carried out and the decision bringing them to an end null and void** TEAC set aside assessments issued by a local council, after determining that they had been handled by staff who did not have public servant status. According to the tribunal, steps that imply exercising public authority cannot be delegated. **Enforcement action for a mutual agreement recognizing an unjustified assessment gives entitlement to a refund of the cost of providing security** TEAC declared that the taxpayer is entitled to a refund of the cost of the security requested to stay enforcement of the assessed debt, where the assessment is later set aside under a mutual agreement, because the enforcement action is considered to be a final administrative decision. **Taxable persons engaged in residential property leasing only have to be taxed in respect of the buildings actually leased** The DGT concluded that the tax on economic activities liability for the leasing of residential properties depends only on the residences that are actually rented out, and does not include the cadaster-registered values of those available for rent. **The solidarity tax on large fortunes has been extended indefinitely** Various tax provisions have been amended which we summarized in this newsletter and in other publications in December 2023. Among others, in addition to the solidarity tax on large fortunes being extended indefinitely, new legislation has been introduced on the Canary Islands general indirect tax and the Canary Islands economic and tax regime, the inbound workers regime applicable since 2023 has been implemented and the legislation on tax incentives for patronage has been amended. For further details on this month’s judgments, decisions, resolutions and legislation, [**SEE THE WHOLE NEWSLETTER HERE**](https://www.garrigues.com/sites/default/files/noticias/files/tax_newsletter_december_2023.pdf). 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