## [Tax Newsletter - January 2020](/en_GB/new/tax-newsletter-january-2020) # Tax Newsletter - January 2020 Spain - 02 / 03 / 2020 - - [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/tax-newsletter-january-2020) - []() - []() [DOWNLOAD NEWSLETTER ![](/sites/default/files/inline-images/flecha-abajo.png)](/sites/default/files/noticias/files/tax_newsletter_january_2020.pdf) Previous Next ![](/sites/default/files/noticias/img/newsletter_tributario_enero_2020_ok_3.jpg) ## [**Parent-subsidiary Directive disallows the parent company being taxed directly or indirectly on distributions by its subsidiary**](https://www.garrigues.com/en_GB/new/parent-subsidiary-directive-disallows-parent-company-being-taxed-directly-or-indirectly) The Court of Justice of the European Union (CJEU) rules that making the deduction in respect of dividends as a priority over other deductions that have a time limit is contrary to the subsidiary-parent directive. [**KEEP READING**](https://www.garrigues.com/en_GB/new/parent-subsidiary-directive-disallows-parent-company-being-taxed-directly-or-indirectly) ### [**Judgments**](https://www.garrigues.com/en_GB/new/tax-newsletter-january-2020-judgments) - **Personal income tax.-** Reduction for renting home may be claimed on unreported income - **VAT.-** Advertising services are used in Spain if it from there that the advertising material is broadcast - **Tax on increase in urban land value.-** Enforced collection of an assessment that is null and void as a matter of law may be appealed even though the assessment has become final - **Tax proceedings.-** The tax authorities must serve reasonable notice of decisions that are to be enforce - **Audit procedure.-** Auditors are allowed to review statute-barred transactions to conclude on their effects in non-statute barred periods before amendment of General Taxation Law [**VIEW MORE**](https://www.garrigues.com/en_GB/new/tax-newsletter-january-2020-judgments) ### [**Decisions**](https://www.garrigues.com/en_GB/new/tax-newsletter-january-2020-decisions) - **Rules characterizing tax legislation.-** Though the tax authorities cannot hold a simulated agreement null and void for civil or commercial law purposes, they can for tax purposes - **Collection procedure.-** Successor is only liable for tax debts generated at conducting the business - **Enforcement procedure.-** The maximum period for requesting enforcement of an administrative decision is 5 years - **Special application for judicial review of final decisions.-** An enforcement decision is a material document for the purposes of a special application for judicial review of final decisions if it includes new facts - **Requests for preliminary rulings.-** TEAC not allowed to submit requests for preliminary rulings to the CJEU [**VIEW MORE**](https://www.garrigues.com/en_GB/new/tax-newsletter-january-2020-decisions) ### [**Resolutions by the Directorate General for Taxes**](https://www.garrigues.com/en_GB/new/tax-newsletter-january-2020-resolutions-directorate-general-taxes) - **Corporate income tax.-** DGT examines various important issues in relation to offsetting tax losses - **Corporate income tax.-** Even though the absorbed company has tax loss carryforwards, the merger may have valid economic reasons - **Personal income tax.**- Shares under bare ownership and under legal ownership are not shares of the same kind - **Wealth tax.-** An individual resident in Gibraltar is not required to report an investment in a Gibraltar company that indirectly controls real estate in Spain - **Inheritance and gift tax.-** Proof of payment of the tax is needed for a company to be able to deliver registered shares to the heir [**VIEW MORE**](https://www.garrigues.com/en_GB/new/tax-newsletter-january-2020-resolutions-directorate-general-taxes) ### [**Legislation**](https://www.garrigues.com/en_GB/new/tax-newsletter-january-2020-legislation) - Approval of the Annual Tax and Customs Control Plan for 2020 - Approval of standard document for substantiating appointment of a representative in the procedure for providing electronic accounting entries on products subject to excise and other special taxes - Publication of list of municipalities qualifying for the revised cadaster value multipliers approved for 2020 [**VIEW MORE**](https://www.garrigues.com/en_GB/new/tax-newsletter-january-2020-legislation) [Tax](/en_GB/tags/tax), [Spain](/en_GB/tags/spain) ### 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/7787?f%5B0%5D=service%3A1422) - [Agribusiness and Food](/en_GB/markdownify/node/7787?f%5B0%5D=service%3A1417) - [Automotive](/en_GB/markdownify/node/7787?f%5B0%5D=service%3A1419) - [Banking and Finance](/en_GB/markdownify/node/7787?f%5B0%5D=service%3A1443) - 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