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Possible change in criteria in the taxation of the transmission of renewable energy businesses
Recently, the Resolution corresponding to Tax Consultation V2200-23 from the General Directorate of Taxes (DGT) has been published. In this consultation, the application of the exemption on capital gains resulting from the transfer of shares is analyzed, as established in [...]
Grievance of unconstitutionality of the Wealth Tax
Possibility of contesting and requesting the refund of amounts paid under the Wealth Tax In April 2021, the Constitutional Court admitted for processing a resource questioning the constitutionality of the Wealth Tax after the modifications introduced by the General [...]
Optimize your taxes: Discover how turnover impacts your tax obligations
The Net Amount of Turnover (NAT) and the Volume of Operations of a taxpayer can have certain implications on their tax and accounting/mercantile obligations. Firstly, it's important to note that while these concepts may coincide on occasions, in other [...]