2020 Spanish Tax Agency Control Plan
As in every year, the Spanish Tax Agency has published the guidelines of the Annual Tax and Customs Control Plan for 2020. It contains the main strategic policies that the Tax Agency will follow in the area of assistance, prevention and control of the tax and customs...
The Spanish General Directorate of Taxes new resolution on the resources required by real estate entities to qualify as engaged in business activities
A recent resolution from Spanish General Directorate of Taxes (GDT), an organism depending form the Spanish Ministry of Finance, has denied the application of the Spanish capital gains exemption to a company participating in a real estate entity (REE) whose sole...
The Spanish tax authorities 2019 – 2022 Strategic Plan
The Spanish tax authorities (STA) are about to finish the 2019 – 2022 Strategic Plan to inform taxpayers about the grounds that will monitor their activities during such period, moving towards a new comprehensive assistance model and prior control, to improve the...
The Spanish General Directorate of Taxes recalls the tax treatment of the free rendering of services in a tax related transaction
The Spanish General Directorate of Taxes clarifies that, the adjustment according to arm’s length prices of a tax – related transaction between a company and its sole shareholder, which consists of the rendering of services for no consideration, implies qualifying...