Author: José María Cobos Gómez
Three recent resolutions of the Central Economic-Administrative Court establish criteria in relation to the taxation of artists and athletes
04/08/2025
The international taxation of artists and athletes has been the subject of analysis and discussion for many years, affecting issues as diverse as tax residence, the delimitation of income that can be classified as “artistic” or “sports” or the development of the activity through companies. This type of income is specifically regulated in Article 17 […]
The Supreme Court of Spain delimits the binding scope of the reasoned report for the R&D&I deduction
12/03/2024
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 […]