Discover how to recover VAT from unpaid invoices in 2024. Learn the requirements, deadlines, and procedure to claim before the AEAT and avoid tax losses.

Discover everything about the Veri*Factu Regulation for invoicing systems, its requirements, deadlines, and how businesses and taxpayers can comply with tax standards by 2025.

This is how the recent Supreme Court ruling on the prior hearing in disciplinary dismissals affects companies and workers.

The Supreme Court legitimizes only those obliged to pass on the tax to request the refund of the autonomous community tax, against the Autonomous Communities where these taxes were paid.

The tax residence certificate issued to a taxpayer under the special regime of “Non-Habitual Residents” in Portugal do not prevent double tax residence conflicts, which will be resolved with the tie-breaker rules of the Convention.

New consultation of the General Directorate of Taxes (DGT) on the taxation of accommodation services, which include complementary services for the exclusive use of clients.

The Directorate General of Taxes reiterates its position: deductions for R&D&I activities can only be reflected in the self-assessment corresponding to the fiscal year in which they were generated.

The delivery of shares under a scrip dividend does not allow SOCIMIs (Sociedades Anónimas Cotizadas de Inversión en el Mercado Inmobiliario) to comply with the legal obligation to distribute dividends.

The Supreme Court encourages the tax deduction for R&D&I, and binds the Tax Administration to the report issued by the Ministry of Science.

New interpretation of the Supreme Court on the value of the shares after the “emptying” of a company.