## [Tax Newsletter - June 2017](/en_GB/new/tax-newsletter-june-2017) # Tax Newsletter - June 2017 06 / 30 / 2017 - - [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/tax-newsletter-june-2017) - []() - []() Previous Next ![](/sites/default/files/noticias/img/cabecera_tax_2.jpg) June newsletter prepared by professionals from the Tax Department. **1. Judgments** - 1 Direct taxation.- The Parent-Subsidiary Directive applies to any tax on dividends which may give rise to double taxation (Court of Justice of the European Union. Judgments of May 17, 2017, cases C-68/15 and C-365/16) - 2 Information exchanges within the EU.- Any information exchange request must satisfy the “foreseeable relevance” requirement (Court of Justice of the European Union. Judgment of May 16, 2017, case C-682/15) - 3 Tax on economic activities.- The exemption for the commencement of an activity may be claimed in business groups (Valencia High Court. Judgment of January 23, 2017) - 4 Voluntary disclosure program.- The “tax amnesty” overturned (Constitutional Court. Judgment of June 8, 2017) - 5 Tax liability.- Effects of entry at the registry of the formation and extinguishment of companies (Supreme Court (Civil Chamber). Judgment of May 24, 2017) - 6 Audit procedure – The notice informing the taxable person of a change to the audit body stops the clock for the time period (National Appellate Court. Judgment of April 12, 2017) **2. Administrative doctrine** - 1 Corporate income tax.- The tax credit for reinvestment requires the acquisition of ownership of at least 5% (Central Economic-Administrative Tribunal. Judgment of May 9, 2017) - 2 Personal income tax.- Maternity benefit not exempt (Directorate General for Taxes. Ruling V0954-17, of April 18, 2017) - 3 Personal income tax.- The net income from an economic activity must include the exchange differences at year-end (Directorate General for Taxes. Ruling V0933.17, April 12, 2017) - 4 Personal income tax.- Teleworking is done at the place where the worker is physically present (Directorate General for Taxes. Ruling V0906-17, of April 11, 2017) - 5 Personal income tax and VAT.- Treatment of the lease of a residence to legal entities for use by employees (Directorate General for Taxes. Ruling V0983-17, of April 20, 2017) - 6 Inheritance and gift tax.- The 99% reduction cannot be denied for family members not having their principal residence in the autonomous community of Valencia (Central Economic-Administrative Tribunal. Decision of April 20, 2017) **3. Legislation** - 1 Approval of Budget Law for 2017 - 2 Approval of self-assessment form 221 for the levy in respect of the conversion of DTAs - 3 The Secretary General for Science and Innovation will have the authority to issue the reasoned reports for the purposes of the R&D&I tax credits **4. Miscellaneous** - 1 68 countries sign the Multilateral Convention - 2 Note from the Spanish Tax Agency (AEAT) on the invitation of professionals to seminars [![](/sites/default/files/tax-newsletter-june-2017_0.jpg)](http://www.garrigues.com/doc/emags/Tax-Newsletter-June-2017/#/1/) ### Contacts ![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) ![Foto del socio](/sites/default/files/styles/medium/public/team/photo/abigail_blanco_vazquez_en_20230601.jpg?itok=CLrUmt_-) [Abigail Blanco](/en_GB/team/abigail-blanco-vazquez) ![](/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) ### Related offices - - [A Coruña](/en_GB/office/acoruna) - [Alicante](/en_GB/office/alicante) - [Barcelona](/en_GB/office/barcelona) - [Bilbao](/en_GB/office/bilbao) - [Las Palmas de Gran Canaria](/en_GB/office/palmas-gran-canaria) - [Madrid](/en_GB/office/madrid) - [Malaga](/en_GB/office/malaga) - [Murcia](/en_GB/office/murcia) - [Oviedo](/en_GB/office/oviedo) - [Palma de Mallorca](/en_GB/office/palma-mallorca) - [Pamplona](/en_GB/office/pamplona) - [San Sebastian](/en_GB/office/san-sebastian) - [Seville](/en_GB/office/seville) - [Sta. 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