Tag: SOCIMIs
Real Estate leasing is an economic activity even when management is outsourced, according to the Directorate General of Taxes
07/16/2024
According to the most recent criterion of the Directorate General of Taxes (DGT), real estate leasing can be classified as an economic activity for Corporate Income Tax purposes when managed by specialized experts who have been subcontracted, even if there is not a full-time employee exclusively dedicated to its management, as literally required by law. […]
Minimum 15% Global Tax: new steps on the most relevant tax measure of recent years for large Groups of Companies
07/02/2024
Minimum 15% Global Tax: new steps on the most relevant tax measure of recent years for large Groups of Companies Among other provisions, the Bill contemplates a very strict penalty regime, establishing fixed fines of 10,000 euros for each data point or set of data that should have been included in the declaration (in cases […]