Category: Procedure
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 […]
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 […]
- 1
- 2