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NEWS

Sale of real estate companies: recent tax rulings

Taxation on the sale of companies with real estate as current assets On 29 March 2022, the Central Economic-Administrative Court ruled on the taxation of a sale of shares in a company with real estate accounted for as current assets. ...
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Difficulties in enforcing shareholders’ agreements

Shareholders’ agreements regulate the relationship between shareholders outside the channels provided for by law and the articles of association. These shareholders’ agreements are fully valid and effective between the signatory shareholders. The various disputes which are the subject of this ...
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Can loss generated after donating an asset be deducted?

A few months ago, the Central Economic-Administrative Court (“TEAC”) in its ruling of 31 May 2021 analysed the possibility of deducting the losses that may be generated by the difference between the acquisition value of the donated asset and its ...
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Relevant changes to the Andalusian planning law

On the 24th of December 2021 the new Andalusian planning law (“LISTA” Spanish acronym) came into force which substitutes the former one enacted in 2002 which has been amended in numerous occasions and caused many disputes and the cancellation of ...
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Donation tax Statute of limitations on bank transfers

Ruling from the Supreme Court dated 30 November 2020 determines when does the statute of limitations start running for donation tax on a given donation made through a bank transfer and such only being disclosed on the relevant bank statement. ...
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Family business and wealth tax: how to face the year end

Family businesses take advantage of certain tax breaks in regards to Wealth Tax (“WT”) and Inheritance and Donations Tax (“IDT”) in order to ease the transfer to future generations as well as its existence throughout time. Such tax breaks in ...
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