## [Tax Newsletter - July 2019](/en_GB/new/tax-newsletter-july-2019)
# Tax Newsletter - July 2019
Spain - 07 / 30 / 2019
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## [**A complete tax adjustment needs to cover statute-barred years also**](https://www.garrigues.com/en_GB/new/complete-tax-adjustment-needs-cover-statute-barred-years-also)
Madrid High Court argues that a complete tax adjustment requires the tax authorities to include statute-barred years also, to avoid double taxation.
[**KEEP READING**](https://www.garrigues.com/en_GB/new/complete-tax-adjustment-needs-cover-statute-barred-years-also)
### [Judgments](https://www.garrigues.com/en_GB/new/tax-newsletter-july-2019-judgments)
- **Corporate income tax.-** Meaning of “final loss” defined for offsetting losses generated by the subsidiaries of other member states
- **Corporate income tax.-** A waiver of preemptive subscription rights for no consideration entails the obtaining of income
- **Personal income tax.-** A taxpayer may prove full use of the vehicle in their economic activities
- **Taxes on advertising and other sectoral taxes.-** The establishment of a progressive system does not amount to prohibited state aid
- **Administrative procedure.-** Liability for taking part in the concealment of assets to prevent the payment of tax debts only exists where the unlawful acts took place after the debts arose
- **Collection procedure.-** Applications for a stay and deferred payment of tax debts are compatible
[**VIEW MORE**](https://www.garrigues.com/en_GB/new/tax-newsletter-july-2019-judgments)
### [**Decisions**](https://www.garrigues.com/en_GB/new/tax-newsletter-july-2019-decisions)
- **Administrative procedure.-** TEAC continues adding flexibility to the definition of “tax option”
- **Audit procedure.-** The taxpayer’s own appraisal is not an option when the comparable uncontrolled price method is used
- **Review procedure.-** AEAT cannot introduce new arguments in appeals brought against regional economic-administrative tribunals’ decisions
- **Enforcement procedure.-** If a stay is not requested, late-payment interest accrues in respect of the length of time taken over and above a year to settle the claims
[**VIEW MORE**](https://www.garrigues.com/en_GB/new/tax-newsletter-july-2019-decisions)
### [**Resolution requests**](https://www.garrigues.com/en_GB/new/tax-newsletter-july-2019-resolution-requests)
- **Corporate income tax.-** An exemption is not claimable for transfers of holding companies even if operating companies take part
- **Corporate income tax.-** Professional services provided free of charge by a shareholder to a company in non-statute barred years are shareholder contributions
- **Corporate income tax.-** Clarification of various issues regarding the tax credit for hiring disabled workers
- **Corporate income tax.-** Nondeductible VAT is a deductible expense for corporate income tax purposes
- **Personal income tax.-** Subsistence expenses are deductible from income from economic activities
- **Personal income tax.-** The tax credit for international double taxation cannot be claimed until the return has been filed in the other country
- **Nonresident income tax.-** The sale of bitcoins is taxed in Spain if the company providing the storage service is located in Spain
- **Transfer and stamp tax.-** Clarification as to who the taxable person is for the purposes of stamp tax on mortgage loans after the recent amendments
[**VIEW MORE**](https://www.garrigues.com/en_GB/new/tax-newsletter-july-2019-resolution-requests)
### [**Legislation**](https://www.garrigues.com/en_GB/new/tax-newsletter-july-2019-legislation)
- Amendment of a number of rules on keeping personal income tax records
- Publication of the annual equivalent rate for the third calendar quarter of 2019, for the purpose of characterizing certain financial assets for tax purposes
[**VIEW MORE**](https://www.garrigues.com/en_GB/new/tax-newsletter-july-2019-legislation)
### [**Miscellaneous**](https://www.garrigues.com/en_GB/new/tax-newsletter-july-2019-miscellaneous)
- The Ministry of Finance has published various exchanges of letters and agreements in relation to a few tax treaties signed by Spain
- AEAT publishes the draft legislative instruments to transpose the tax intermediaries directive (DAC 6)
[**VIEW MORE**](https://www.garrigues.com/en_GB/new/tax-newsletter-july-2019-miscellaneous)
[Tax](/en_GB/tags/tax), [Spain](/en_GB/tags/spain)
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