## [Tax Newsletter - September 2018](/en_GB/new/tax-newsletter-september-2018) # Tax Newsletter - September 2018 Spain - 10 / 08 / 2018 - - [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/tax-newsletter-september-2018) - []() - []() [DOWNLOAD NEWSLETTER ![Download](/sites/default/files/inline-images/flecha-abajo.png)](/sites/default/files/noticias/files/tax_newsletter_september_2018.pdf) Previous Next ![](/sites/default/files/noticias/img/newsletter_tributario_septiembre_2018_1.jpg) ## [**Tax authorities cannot deny offset of a tax asset if its correctness has been recognized in a firm judgment** ](http://www.garrigues.com/en_GB/new/tax-authorities-cannot-deny-offset-tax-asset-if-its-correctness-has-been-recognized-firm) The Supreme Court has confirmed that, after the correctness of a tax asset has been examined and confirmed, the tax authorities are not allowed to question its use in a later year, on the basis of the substantive *res judicata* principle on which the court provided an interesting analysis. [****KEEP READING****](http://www.garrigues.com/en_GB/new/tax-authorities-cannot-deny-offset-tax-asset-if-its-correctness-has-been-recognized-firm) ### [**Judgments**](http://www.garrigues.com/en_GB/new/tax-newsletter-september-2018-judgments) - **Nonresident income tax.**- Inbound expatriates taxed on principal residence - **Tax on increase in urban land value.-** Judicial review courts contradict Supreme Court - **Penalty procedure.-** Penalties not allowed on a company for infringements committed on its behalf but without its knowledge [**VIEW MORE**](http://www.garrigues.com/en_GB/new/tax-newsletter-september-2018-judgments) ### [**Decisions**](http://www.garrigues.com/en_GB/new/tax-newsletter-september-2018-decisions) - **Audit procedure.-** After maximum period for completion of audit work has run, subsequent referral of the case to public prosecutor’s office does not toll the statute of limitations - **Tax on retail sales of hydrocarbons.-** Entities acting as intermediaries between taxable person and end customer are not authorized to apply for a tax refund [**VIEW MORE**](http://www.garrigues.com/en_GB/new/tax-newsletter-september-2018-decisions) ### [**Ruling requests**](http://www.garrigues.com/en_GB/new/tax-newsletter-september-2018-ruling-requests) - **Corporate income tax.-** Limits on offset of net operating losses under current Corporate Income Tax Law apply to transactions before its entry into force - **Personal income tax.-** Rule on recurrence in preceding five years does not apply to clearly multiyear salary income - **Personal income tax.-** Special valuation rules for income in kind do not apply to income from economic activities - **Nonresident income tax.**- If authorities of another state do not issue a tax residence certificate, other means of proof are allowed [**VIEW MORE**](http://www.garrigues.com/en_GB/new/tax-newsletter-september-2018-ruling-requests) ### [**Legislation of interest**](http://www.garrigues.com/en_GB/new/tax-newsletter-september-2018-legislation-interest) - Union Customs Code has been amended - New prepayment and corporate income tax return forms and new country by country reporting form - Canary Islands introduces SII (immediate supply of information) system in relation to Canary Islands general indirect tax - Approval given to Protocol amending Belgium-Spain tax treaty [**VIEW MORE**](http://www.garrigues.com/en_GB/new/tax-newsletter-september-2018-legislation-interest) [Tax](/en_GB/tags/tax) ### 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/6578?f%5B0%5D=service%3A1422) - [Agribusiness and Food](/en_GB/markdownify/node/6578?f%5B0%5D=service%3A1417) - [Automotive](/en_GB/markdownify/node/6578?f%5B0%5D=service%3A1419) - [Banking and Finance](/en_GB/markdownify/node/6578?f%5B0%5D=service%3A1443) - [Corporate and M&A](/en_GB/markdownify/node/6578?f%5B0%5D=service%3A1441) - 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