Recent decision by the Central Economic-Administrative Tribunal (TEAC) accepts that tax auditors can examine the real legal nature of a dismissal.
In this new issue of our newsletter we report on a recent TEAC decision that puts the magnifying glass on tax exemptions for severance. The decision allows tax auditors to review the legal characterization of the dismissal along with whether there has actually been a unilateral termination by the employer or whether, by contrast, there was an agreement between the parties. We also round up all the main judgments, decisions, resolution requests and legislation in the field of tax law.
The Spanish Tax Agency (AEAT) publishes new leaflets to assist operators with their obligations in relation to Brexit (see here).
The firm is at the top of the TTR ranking, with a total of 85 transactions amounting to 11,178 million euros.
Ministry of Finance has published a draft law and a preliminary bill for a royal decree to implement in Spain the EU provisions introducing changes in relation to VAT in intra-Community trade in goods and opens the period for comments and public information. The time limit for sending comments on the instruments is October 18.