## [Tax Newsletter - January 2019](/en_GB/new/tax-newsletter-january-2019) # Tax Newsletter - January 2019 Spain - 01 / 31 / 2019 - - [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/tax-newsletter-january-2019) - []() - []() [DOWNLOAD DOCUMENT ![Download](/sites/default/files/inline-images/flecha-abajo.png)](/sites/default/files/noticias/files/tax_newsletter_january_2019_0_0.pdf) Previous Next ![](/sites/default/files/noticias/img/newsletter_tributario_enero_2019_2_4.jpg) **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 ](https://www.garrigues.com/en_GB/new/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. [**KEEP READING**](https://www.garrigues.com/en_GB/new/tax-compliance-une-standard-19602-will-help-establish-good-tax-practices) ### [**Judgments**](https://www.garrigues.com/en_GB/new/tax-newsletter-january-2019-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 [**VIEW MORE**](https://www.garrigues.com/en_GB/new/tax-newsletter-january-2019-judgments) ### [Ruling requests](https://www.garrigues.com/en_GB/new/tax-newsletter-january-2019-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 [**VIEW MORE**](https://www.garrigues.com/en_GB/new/tax-newsletter-january-2019-ruling-requests) ### [**Legislation of interest**](https://www.garrigues.com/en_GB/new/tax-newsletter-january-2019-legislation-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 [**VIEW MORE**](https://www.garrigues.com/en_GB/new/tax-newsletter-january-2019-legislation-interest) ### [**Miscellaneous**](https://www.garrigues.com/en_GB/new/tax-newsletter-january-2019-miscellaneous) - The DGT clarifies the VAT treatment of vouchers - Decision of December 28, 2018, by the Directorate-General for Taxes [**VIEW MORE**](https://www.garrigues.com/en_GB/new/tax-newsletter-january-2019-miscellaneous) [Tax](/en_GB/tags/tax) ### 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 - [Tax ](/en_GB/services/tax) - ## Find a publication - [Administrative and Constitutional Law](/en_GB/markdownify/node/6787?f%5B0%5D=service%3A1422) - [Agribusiness and Food](/en_GB/markdownify/node/6787?f%5B0%5D=service%3A1417) - [Automotive](/en_GB/markdownify/node/6787?f%5B0%5D=service%3A1419) - [Banking and Finance](/en_GB/markdownify/node/6787?f%5B0%5D=service%3A1443) - 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