Tag: Prescription
Supreme Court: The tax verification of statute-barred fiscal years cannot disregard the principle of full regularization
07/30/2024
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 […]