Category: Procedure
Tax liability after the recent jurisprudence of the Supreme Court
In various judgments, the Supreme Court insists on the need to prove the guilt of the directors of companies that have committed tax infringements or to inquire into the existence of jointly and severally liable parties before deriving liability to subsidiary liable parties. The Administration has been reacting to the difficulties in the collection of […]
The spanish Supreme Court outlaws the tax authorities’ “third shot”
According to the court, where an assessment is set aside the tax authorities only have a second chance to issue a new administrative measure, regardless of the reasons for ordering it to be set aside. On September 29, 2025, the Supreme Court issued a decisive judgment on second and subsequent assessments by the tax authorities, […]
Recent developments in case law on anti-abuse rules
The Supreme Court has recently issued several judgments of great importance on the application of articles 13, 15 and 16 of the General Tax Law (hereinafter GTL), judgments that also affect the application of the doctrine of the so-called “second shot”. The most prominent judgments are that of April 29, 2025, two of May 5 […]
The Tax Administration must give individual reasons for the subjective element in order to derive tax liability
A recent decision of the Regional Economic-Administrative Court of the Principality of Asturias (Spain) insists on the importance of motivating the guilt or negligence of the de facto or de jure directors, in order to derive liability for the infringements committed by the administered company. The General Tax Law (“GTL”) regulates a series of cases […]
The hearing procedure is essential when the settlement or penalty proposals are rectified
According to the case law of the Supreme Court, it is necessary to offer a new hearing when a proposal to impose a penalty is rectified (even to reduce it), so that its omission determines the nullity of everything that has been done. The Audiencia Nacional has already concluded in the same way when it […]
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 […]
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