Author: Gonzalo Rincón de Pablo
Real Estate leasing is an economic activity even when management is outsourced, according to the Directorate General of Taxes
07/16/2024
According to the most recent criterion of the Directorate General of Taxes (DGT), real estate leasing can be classified as an economic activity for Corporate Income Tax purposes when managed by specialized experts who have been subcontracted, even if there is not a full-time employee exclusively dedicated to its management, as literally required by law. […]
This is the Artificial Intelligence Strategy in the Strategic Plan of the Tax Agency
04/23/2024
The 2024-2027 Strategic Plan establishes the principles that should guide the use of Artificial Intelligence for the prevention and fight against tax fraud. However, there is a lack of express references to taxpayers’ rights and principles (such as transparency and proportionality, or the principle of non-discrimination) that are widely recognized and whose protection is essential […]
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