Flash Fiscal

  Administradores de sociedades mercantiles: aplicación de la exención relativa a los rendimientos del trabajo percibidos por trabajos efectivamente realizados en el extranjero Artículo 7.p) de la Ley del Impuesto sobre la Renta de las personas Físicas   El Tribunal Superior de Justicia de Cataluña emitió el pasado 4 de noviembre de 2021 una interesante […]

  El TJUE condena a España por el Modelo 720   El Tribunal de Justicia de la Unión Europea acaba de publicar la sentencia sobre la Declaración sobre bienes y derechos situados en el extranjero (Modelo 720). Mediante este pronunciamiento el TJUE condena a España por incumplir sus obligaciones con respecto a la libre circulación […]

    Ley medidas de prevención y lucha contra el fraude fiscal   Recientemente se ha publicado la nueva Ley Antifraude que, por una parte, transpone el Derecho de la Unión Europea (“UE”) sobre prácticas de elusión fiscal y, por otra, introduce cambios dirigidos a asentar unos parámetros de justicia tributaria y facilitar las actuaciones […]

    Autora: Claudia Rodríguez. Asesora Fiscal de Bové Montero y Asociados.   Los esfuerzos realizados para paliar los efectos provocados por la COVID-19, han generado una enorme necesidad de recaudación de fondos, que, unido a las presiones del gobierno estadounidense de establecer un impuesto mínimo global para ayudar a pagar las mejoras en sus […]

  Autor: Andreu Bové, Socio de Bové Montero y Asociados   El 1 de julio se extiende la aplicación de la denominada “ventanilla única” de IVA. Actualmente este sistema de ingreso “único” del impuesto ya se está utilizando para determinados servicios de telecomunicaciones. La implementación de este nuevo sistema de la “ventanilla única” o “One Stop […]

Como consecuencia de la aprobación y entrada en vigor de la Ley del Impuesto sobre Determinados Servicios Digitales y su Reglamento de desarrollo, y a efectos prácticos, las empresas sujetas a esta obligación deberán presentar su primera declaración durante el mes de julio 2021. A continuación, exponemos brevemente la situación en el plano fiscal internacional […]

  La Ley de Presupuestos Generales del Estado para 2021 ha introducido varias novedades en el ámbito fiscal, todas tendentes a obtener una mayor recaudación de impuestos. La mencionada norma, de ámbito estatal, se aprobó en el último minuto, siendo publicada el 30 de diciembre de 2020 con el fin de aplicarse de forma inmediata […]

    5 February 2020 saw the publication, a little later than scheduled, of Royal Decree-law 3/2020, which transposes various EU Directives and Regulations onto Spanish legislation. Included among these are the VAT “Quick Fixes”, which we analysed in a tax update in October 2019. These changes will come into force on 1 March 2020. […]

    The Spanish Tax Agency has recently launched a special plan to check on taxpayers who repeatedly record tax losses on their Corporate Income Tax returns, which can be carried forward and offset in subsequent periods. The move was revealed in the 2020 General Tax Control Plan, which was recently published and notably includes […]

    The Supreme Administrative Court of Sweden recently lodged a request for a preliminary ruling with the Court of Justice of the European Union (CJEU), on whether a branch and its principal establishment (that is, its headquarters in another jurisdiction), where the latter is part of a VAT group, are considered independent parties for […]

    For foreign companies interested in operating in the EU, it is important to know when a structure is regarded as a fixed establishment (FE) for VAT purposes. In this respect, Advocate General Kokott’s preliminary findings in case C-547/18, on whether or not a subsidiary constitutes a FE, are particularly relevant. The events that […]

    The place of supply of services for VAT purposes in an international context is an issue of great importance. In this case and generally, the place of VAT taxation for services supplied by one business to another (B2B) is the location of the customer’s headquarters. However, the regulation on effective use and enjoyment […]

    For those employees who must travel abroad to carry out their job, the regulations of the Spanish Personal Income Tax (IRPF) include two different regimes that allow a part of their salary to be exempt from taxation in Spain. However, although the regime provided for in article 7p of the Personal Income Tax […]

    As of January 1, 2020, the intra-Community VAT measures listed below will come into force. Spain will have to include these rules to its internal legislation before the aforementioned date. However, the current political situation will make it difficult to meet this deadline.   Consignment Stock (“Call-off stock”) “Call-off stock” refers to transactions […]

    For years, the Spanish tax authorities have imposed on companies established outside the EU that plan operating in Spain the obligation to appoint a tax representative with residence in Spain to represent them in their relations with the Tax Administration. This obligation implies, among others, an important extra cost for these companies compared […]