Category: Procedure
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 […]
Supreme Court: The tax verification of statute-barred fiscal years cannot disregard the principle of full regularization
The Spanish Supreme Court has concluded that when the Tax Administration verifies credits generated in prescribed fiscal years, it must do so in accordance with the principle of complete regularization. This means that if it rejects the deductibility of certain expenses, it must also eliminate the taxation of income linked to them. The Court also […]
On the importance of the right to legal certainty in the application of tax incentives
In view of various administrative actions that have been repeated in recent years, it is worth remembering that the effectiveness of tax incentives, as instruments for the dynamization and competitiveness of our economy, requires giving the utmost relevance to the legal certainty that must preside over both the legal definition of their requirements and budgets […]
What is the procedural logic of the so-called double shot in the tax area
Following two recent Supreme Court rulings that support the right of the Administration to review tax obligations for a second time when the administrative act issued in the first place has been annulled, it is worth reflecting on the limits of this double shot. There are issues in the application of the tax system that […]
This is the Artificial Intelligence Strategy in the Strategic Plan of the Tax Agency
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 […]
Time of imputation of refunds of taxes declared unconstitutional
The Constitutional Court has been limiting the temporal effects of the unconstitutionality of tax rules, in the case of non-consolidated situations, to the date on which the corresponding ruling is handed down, with an expansive interpretation of this concept of “non-consolidated situation”. We review what these limitations consist of and how to allocate any refunds […]