Summary of tax news for 2023
We summarize the main new tax measures included in the Law 31/2022 of General State Budgets for 2023. READ MORE
The European Justice rejects the model 720 of the Treasury to declare assets abroad
The Court of Justice of the European Union (CJEU) has rejected model 720 of the Spanish Tax Agency, which is the document that obliges taxpayers to declare their assets abroad. In a statement, it has been categorically stated against this obligation imposed by the Treasury: "The national legislation that obliges tax residents in Spain to declare their assets or rights abroad is contrary to Union Law." READ MORE
The new year opens with new fiscal measures
On December 29, 2021, it was published in the BOE Law 22/2021, of December 28, of State Budget for the year 2022. The most prominent measures affect the following areas:
Municipal Capital Gains Tax Last Minute: Our Joy in a Well
After the hopeful press release published last week on the Constitutional Court ruling, yesterday we were faced with the harsh reality of its content, and almost all of our hopes for a claim have been clearly diminished in the wording of the aforementioned ruling. READ MORE
Changes in late tax surcharges
As of July 11, 2021, the late fees applicable in case of late income to the tax administration have been reduced, as long as they are without prior requirement. These are the surcharges currently in effect:
- Published in present, Blog, Carrau Corporation, Fiscal
News in the fight against tax fraud
We wanted to wait for the end of the summer to analyze this important rule and convey a clear idea of its content and its most significant aspects:
The publication in the BOE last July 10, Law 11/2021, of July 9, on measures to prevent and fight tax fraud, of transposition of Directive (EU) 2016/1164, of the council, of July 12, which establishes rules against tax avoidance practices that directly affect the functioning of the internal market, of modification of various tax regulations and Regarding the regulation of gambling, it introduced a series of new features on tax matters.
Cryptocurrency taxation
Investing in cryptocurrencies and their subsequent use is spreading, and with this, the concern of investors increases, who in many cases do not know how to declare the operations carried out with this type of currency, or the simple possession of them. .
Cryptocurrencies are a type of digital currency that can be used to operate like any other currency, but it has a series of peculiarities that differentiates it from the rest of the currencies that we know:
- They are not controlled or issued by a bank
- They don't belong to any country
- They only exist on the internet, they are virtual
Tax and Customs Control Annual Plan 2021 of the AEAT
The State Tax Administration Agency (AEAT) published on February 1 the Resolution of January 19, 2021 of the General Directorate of the State Tax Administration Agency, approving the general guidelines of the Annual Tax and Customs Control Plan for 2021. This Plan is a document as extensive as it is relevant since it details what actions and procedures will be investigated by the AEAT to avoid tax and customs fraud.
What are the tax consequences of Brexit for your company in 2021?
After the departure of the United Kingdom from the European Union last year, a transitional period began that will last until December 31, 2020, since no extension has been agreed for said transition. Once this period has elapsed, from January 1, 2021, the United Kingdom must be treated for tax purposes as a country outside the European Union. READ MORE
Consequences of Brexit on taxation
El Withdrawal Agreement It contemplates a transitional period for Brexit until December 31, 2020, during which Community legislation will continue to apply in the United Kingdom in relation to the internal market, customs union and Community policies. The European Union will treat the United Kingdom as if it were a Member State, except for its participation in the EU institutions and governance structures. In particular, during this period, companies will not have to carry out customs formalities. READ MORE
- Published in Blog, Carrau Corporation, Fiscal
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