## [Tax Newsletter - March 2019](/en_GB/new/tax-newsletter-march-2019) # Tax Newsletter - March 2019 Spain - 03 / 28 / 2019 - - [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/tax-newsletter-march-2019) - []() - []() [DOWNLOAD DOCUMENT ![Download](/sites/default/files/inline-images/flecha-abajo.png)](/sites/default/files/noticias/files/tax_newsletter_march_2019.pdf) Previous Next ![](/sites/default/files/noticias/img/newsletter_tributario_marzo_2019_3.jpg) ## [**Supplementary returns filed to implement tax auditors’ interpretation cannot result in surcharges**](https://www.garrigues.com/en_GB/new/supplementary-returns-filed-implement-tax-auditors-interpretation-cannot-result-surcharges) National Appellate Court concludes in two judgments that surcharges cannot be assessed where the supplementary returns are filed to implement a tax audit interpretation in later years falling outside the scope of that audit. [**KEEP READING**](https://www.garrigues.com/en_GB/new/supplementary-returns-filed-implement-tax-auditors-interpretation-cannot-result-surcharges) ### [**Judgments**](https://www.garrigues.com/en_GB/new/tax-newsletter-march-2019-judgments) - **Corporate income tax.-** Fair price must be reported in the fiscal year when the property is occupied - **Nonresident income tax.-** The CJEU reinterprets eligibility for exemptions in parent-subsidiary and interest and royalties directives - **VAT.-** VAT refund may be denied if formal requirements are fulfilled after assessment becomes final - **Tax on increase in urban land value.-** Payment of debts with property is exempt even if the transferee is not the mortgagee - **Cadastral valuations.-** In certain exceptional scenarios the cadastral value may be challenged when appealing against real estate tax assessments - **Tax procedure.-** Information obtained from information collection procedure is only allowed to be used in another procedure if the first has expired [****VIEW MORE****](https://www.garrigues.com/en_GB/new/tax-newsletter-march-2019-judgments) ### [**Decisions**](https://www.garrigues.com/en_GB/new/tax-newsletter-march-2019-decisions) - **VAT.-** Where the price agreed with the tax authorities is inclusive of VAT, the excess output VAT must be refunded to the supplier - **Audit procedure.-** TEAC alters its interpretations on the calculation of certain audit time periods - **Economic-administrative procedure.-** It is mandatory to join economic-administrative claims filed against an assessment and a penalty if failure to join them alters jurisdiction - **Requests for information.-** A general request for information on the legal profession as a whole is precluded by the law [****VIEW MORE****](https://www.garrigues.com/en_GB/new/tax-newsletter-march-2019-decisions) ### [**Rulings**](https://www.garrigues.com/en_GB/new/tax-newsletter-march-2019-rulings) - **Personal income tax.-** Amounts yet to be decided in arbitral award are reported when the award becomes final - **Personal income tax.-** The ratchet is considered newly generated where its determination depends on a board resolution - **Personal income tax.-** Multiyear income obtained before 2015 affects the income obtained in later years - **Personal income tax.-** Income from work performed before moving to Spain is not treated as obtained there - **VAT.-** VAT group treatment is not applicable to two Spanish subsidiaries of a non-established parent company [****VIEW MORE****](https://www.garrigues.com/en_GB/new/tax-newsletter-march-2019-rulings) ### [**Legislation of interest**](https://www.garrigues.com/en_GB/new/tax-newsletter-march-2019-legislation) - Change to stamp tax on deeds for loans secured with a mortgage - Approval of the 2018 personal income tax and wealth tax return forms - Changes to the return forms for the tax on fluorinated greenhouse gases - Incentives related to real estate tax and transfer tax in the repealed royal decree-law on housing and rental have been brought back - Approval of the average trading values in the fourth quarter of 2018 for traded securities for wealth tax purposes [****VIEW MORE****](https://www.garrigues.com/en_GB/new/tax-newsletter-march-2019-legislation) ### [**Miscellaneous**](https://www.garrigues.com/en_GB/new/tax-newsletter-march-2019-miscellaneous) - European Union updates black list and grey list of non-cooperative jurisdictions for tax purposes - Spanish finance authority releases notice on how to legalize interposed companies - Leave granted for cassation appeal on the interpretation of effective “use or enjoyment” for certain services to be subject to Spanish VAT [****VIEW MORE****](https://www.garrigues.com/en_GB/new/tax-newsletter-march-2019-miscellaneous) [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/7118?f%5B0%5D=service%3A1422) - 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