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Tax Newsletter - January 2019

Spain - 

This month’s newsletter analyzes the new UNE standard 19602 on tax compliance, which helps companies to adopt protocols to ensure compliance with tax legislation. It also contains a roundup of the most significant judgments, ruling requests and legislation for taxpayers.

Tax compliance: UNE standard 19602 will help establish good tax practices 

Companies will have access to a tool helping them adopt protocols for the adoption, implementation, maintenance and enhancement of compliance programs in the field of tax law.

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Judgments

  • Principle of primacy.- Government authorities have a duty to disapply national law that is contrary to EU law
  • Personal income tax.- Nonresidents subject to personal income tax in the framework of limited tax liability may deduct compulsory contributions paid into an occupational pension scheme
  • Tax on economic activities.- Location multipliers must be reasoned
  • Cadastral values.- The cost/benefit multiplier does not apply for calculating the cadastral value of properties not built for subsequent sale
  • Audit procedure.-  Economic-administrative tribunal decisions changing an interpretation given by the DGT cannot be implemented retroactively

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Ruling requests

  • Corporate income tax.- A change to the book value of shares does not have tax effects 
  • Personal income tax.- Principal residence status ends if the property is rented out to tourists, even if for a few days
  • Inheritance and gift tax.- Solar panels are characterized as real property
  • Information returns.- Attorneys-in-fact for the accounts of nonresident entities do not have to report them on Form 720 if they are disclosed in consolidated financial statements in Spain

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Legislation of interest

  • The Annual Tax and Customs Control Plan for 2019
  • Form 233: Information return for expenses at authorized kindergarten or infant education institutions
  • Amendment of the Personal Income Tax Regulations

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Miscellaneous

  • The DGT clarifies the VAT treatment of vouchers - Decision of December 28, 2018, by the Directorate-General for Taxes

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Tax