## [Tax Newsletter - October 2024](/en_GB/new/tax-newsletter-october-2024) # Tax Newsletter - October 2024 Spain - 11 / 22 / 2024 - - [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/tax-newsletter-october-2024) - []() - []() [Download Newsletter ![Download](/sites/default/files/inline-images/flecha-abajo.png)](/sites/default/files/noticias/files/tax-newsletter-october-2024.pdf) Previous Next ![](/sites/default/files/noticias/img/newsletter-tributario-octubre-2024.jpg) **The reasoned reports for technological innovation tax credits are binding on the tax authorities** The Supreme Court has held (in several judgments relating to periods when the Revised Corporate Income Tax Law was in force) that these administrative opinions, recognizing rights or requirements for applying a tax credit, cannot be refuted by other contrary reports by the tax authorities themselves prepared by their computer support teams. In a subsequent resolution, the TEAC adopts this jurisprudence and concludes that in later periods, where the current law is applicable, these reports are only binding with respect to the classification of the activity. **If the tax authorities use the reference value, the taxable person can request an expert appraisal, with a stay of payment of the debt** Even though the taxable amount for the purposes of transfer tax under the transfers for a consideration heading in real estate transactions is their reference value (provided it is not below the agreed price), the rules allow it to be challenged when appealing the tax authorities’ assessment or filing an application for correction of a self-assessment. The Valencian High Court has confirmed, moreover, that an expert appraisal made at the taxpayer’s instance may be used. **The limitation on tax at source cannot be made conditional on a minimum tax rate in the state of residence if the tax treaty does not contain subject to tax provisions** The Catalan TEAR has affirmed that, even if the taxpayer is not taxed in their state of residence, they cannot be required to be taxed in Spain on Spanish source income, if this is not envisaged in the tax treaty. **A late filing surcharge cannot be levied where an additional return is filed before the notices of assessment are notified** According to Madrid TEAR, if a taxpayer files an additional tax return applying a principle explained verbally by the auditors before notices of assessment are issued, it is reasonable under the principle of legitimate expectations not to levy surcharges. **Amounts of severance payable after death are only taxed for inheritance and gift tax** The DGT has confirmed that, if a taxpayer dies before receiving the whole amount of a severance payment, the portion payable before death is taxable on the taxpayer's personal income tax return, whereas any portion falling due after death is only taxed for inheritance and gift tax to the heirs. 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-october-2024.pdf). 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