## [Tax Newsletter - July, August and September 2024](/en_GB/new/tax-newsletter-july-august-and-september-2024) # Tax Newsletter - July, August and September 2024 Spain - 10 / 14 / 2024 - - [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/tax-newsletter-july-august-and-september-2024) - []() - []() [Download Newsletter ![Download](/sites/default/files/inline-images/flecha-abajo.png)](/sites/default/files/noticias/files/tax-newsletter-july-august-september-2024.pdf) Previous Next ![](/sites/default/files/noticias/img/newsletter-tributario-julio-a-septiembre-2024.jpg) **The core of a person's economic interests is determined by assessing the source and position of their income and assets, as well as the place where assets are serviced** The Supreme Court also reaffirmed the validity of certificates of residence issued by other tax authorities and recalled that the center of vital interests concept used in tax treaties is broader than the core of economic interests concept in Spanish law. **Local councils cannot require taxpayers to meet discriminatory requirements to be able to apply tax relief** Madrid High Court has found that tax relief for large families cannot be made to depend on a requirement for taxable persons to live with their families, because it places families affected by separation or divorce at a disadvantage. **The Supreme Court examines the limits to the tax authorities’ activities in entries and searches of constitutionally protected private premises** The Supreme Court has affirmed that certain activities carried out in connection with entries and searches of constitutionally protected private premises (such as access to information on hardware and computerized data storage systems) require specific justification in the authorization decision and that the surprise element cannot be used in the questioning of managers and employees. **A second request for correction of a tax self-assessment return can be made based on new case law that did not exist when the first request was made** TEAC concluded in two new decisions (relating to the inclusion in taxable income for personal income tax purposes of retirement and disability pension benefits paid by employee benefit mutual insurance companies) that taxpayers are entitled to make a second request for correction of their self-assessments if there is favorable case law that did not exist when they filed the first request. **Clarification of how to calculate operating income for the purposes of applying the borrowing cost deduction limit** According to the DGT, any revenues and expenses that are the subject of a permanent adjustment must be excluded from the calculation of operating income (although this does not apply to revenues and expenses that are the subject of a temporary adjustment) for determining taxable income. **Amendment of the VAT returns to include the correction self-assessment option** For the time being, however, the correction self-assessment forms for other taxes such as personal income tax and corporate income tax have not yet been issued, so the traditional method will still have to be used (written request for correction). 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-july-august-september-2024.pdf). [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/14191?f%5B0%5D=service%3A1422) - [Agribusiness and Food](/en_GB/markdownify/node/14191?f%5B0%5D=service%3A1417) - [Automotive](/en_GB/markdownify/node/14191?f%5B0%5D=service%3A1419) - [Banking and Finance](/en_GB/markdownify/node/14191?f%5B0%5D=service%3A1443) - [Corporate and M&A](/en_GB/markdownify/node/14191?f%5B0%5D=service%3A1441) - [Corporate Governance and Sustainable Development](/en_GB/markdownify/node/14191?f%5B0%5D=service%3A12823) - [Criminal Law and Internal Investigations](/en_GB/markdownify/node/14191?f%5B0%5D=service%3A1434) - [Data Economy, Privacy and Cybersecurity](/en_GB/markdownify/node/14191?f%5B0%5D=service%3A10913) - [Dispute Resolution: Litigation and Arbitration](/en_GB/markdownify/node/14191?f%5B0%5D=service%3A1412) - [Energy](/en_GB/markdownify/node/14191?f%5B0%5D=service%3A10916) - [EU and Antitrust Law](/en_GB/markdownify/node/14191?f%5B0%5D=service%3A1416) - [Family Business](/en_GB/markdownify/node/14191?f%5B0%5D=service%3A1413) - [Fashion Law](/en_GB/markdownify/node/14191?f%5B0%5D=service%3A1435) - [Financial Regulation](/en_GB/markdownify/node/14191?f%5B0%5D=service%3A10915) - [G-advisory](/en_GB/markdownify/node/14191?f%5B0%5D=service%3A12821) - [Human Capital Services](/en_GB/markdownify/node/14191?f%5B0%5D=service%3A1431) - [Infrastructure](/en_GB/markdownify/node/14191?f%5B0%5D=service%3A10914) - [Insurance](/en_GB/markdownify/node/14191?f%5B0%5D=service%3A1438) - [Intellectual Property](/en_GB/markdownify/node/14191?f%5B0%5D=service%3A1421) - [Labor and Employment](/en_GB/markdownify/node/14191?f%5B0%5D=service%3A1424) - [Life Sciences and Healthcare](/en_GB/markdownify/node/14191?f%5B0%5D=service%3A1429) - [Media and Entertainment](/en_GB/markdownify/node/14191?f%5B0%5D=service%3A1433) - [Planning, Zoning and Environment](/en_GB/markdownify/node/14191?f%5B0%5D=service%3A1444) - [Private Equity](/en_GB/markdownify/node/14191?f%5B0%5D=service%3A1439) - [Real Estate](/en_GB/markdownify/node/14191?f%5B0%5D=service%3A10927) - [Restructuring and Insolvency](/en_GB/markdownify/node/14191?f%5B0%5D=service%3A1420) - [Securities Markets](/en_GB/markdownify/node/14191?f%5B0%5D=service%3A1442) - [Sports](/en_GB/markdownify/node/14191?f%5B0%5D=service%3A1430) - [Startups & Open innovation](/en_GB/markdownify/node/14191?f%5B0%5D=service%3A1426) - [Sustainability](/en_GB/markdownify/node/14191?f%5B0%5D=service%3A10921) - [Tax](/en_GB/markdownify/node/14191?f%5B0%5D=service%3A1425) - [Technology, Communications and Digital](/en_GB/markdownify/node/14191?f%5B0%5D=service%3A1436) - [Tourism and Hotels](/en_GB/markdownify/node/14191?f%5B0%5D=service%3A1432) - [Transport, Logistics and Shipping](/en_GB/markdownify/node/14191?f%5B0%5D=service%3A1428) Facet Services detail - [Publications](/en_GB/markdownify/node/14191?f%5B0%5D=publication_type%3A794) - [Newsletters](/en_GB/markdownify/node/14191?f%5B0%5D=publication_type%3A107) - [Garrigues collection](/en_GB/markdownify/node/14191?f%5B0%5D=publication_type%3A101) - [Laws: amendments at a glance](/en_GB/markdownify/node/14191?f%5B0%5D=publication_type%3A104) - [News](/en_GB/markdownify/node/14191?f%5B0%5D=publication_type%3A105) Facet Publication type detail Min Max ## News search engine