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What modifications does the new Order ISM/835/2023 introduce for employees displaced abroad?
Employees of Spanish companies sent abroad may choose to continue contributing to the Spanish Social Security without a time limit. Order ISM/835/2023, published on July 22, 2023, in the Official State Gazette (BOE), regulates the assimilated situation to enrollment [...]
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 [...]