Blog
Reflections on expert evidence in tax proceedings
In recent rulings related to the deduction for R&D&i in Corporate Income Tax and for Hydrocarbon Tax, the Supreme Court offers important reflections on the value of expert evidence in tax proceedings and on the value of reports issued by officials of the Tax Administration itself. The Supreme Court has recently handed down five important […]
The Supreme Court of Spain delimits the binding scope of the reasoned report for the R&D&I deduction
The Supreme Court has confirmed that the reasoned reports are binding on the tax administration both in the classification of the activity and in the quantification of the basis for the deduction for tax years started before 2015. However, the issue is still open to discussion for deductions generated after that date, as pointed out […]
First State and Autonomous Community tax measures to support those affected by the DANA (and others that could be considered)
The State and Autonomous Community governments affected by the DANA that occurred between 28 October and 4 November 2024 have approved various tax measures aimed at alleviating the economic costs and formal obligations of those affected in these first months. We review the main measures already approved and propose others that could be considered. In […]
The DGT concludes that machinery not subject to a license, even if essential for the activity, does not form part of the ICIO tax base
As recalled by the Spanish Directorate General for Taxes (DGT), the Tax on Constructions, Installations and Works (ICIO) does not tax the performance of an industrial or productive activity but rather the realization of an installation, construction, or work. The taxable event for the ICIO consists of carrying out any construction, installation, or work for […]
The DGT clarifies new rules on deductible financial expenses in Corporate Tax
These new rules are applicable for fiscal years beginning from 2024 and have been introduced to align Spanish regulations with the ATAD Directive. The deductibility of financial expenses in Corporate Tax (“CIT”) is one of the most controversial aspects in the scope of this tax. The general rule (established in Article 16 of Law 27/2014, […]
New developments on lawyer-client privilege in CJEU case law
In our last blog entry, we mentioned that the CJEU could clarify or refine its doctrine on professional secrecy in its upcoming ruling on case C-432/23, Ordre des Avocats du Barreau de Luxembourg. This anticipated judgment was issued on September 26, 2024. The release of this new ruling merits our immediate attention. The preliminary question […]