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Tax

Termination of co-ownership: recent judgments

Personal income taxation The Supreme Court in its ruling of 10 October 2022 clarifies how the termination of a co-ownership is taxed for personal income tax purposes when the value of the property is updated. The Personal Income Tax Law ...
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Tax residence change to Gibraltar

The Directorate General of Taxes (DGT) in its Consultation V1310-22, dated 9 June 2022 decides whether a Spanish national who transfers his residence to Gibraltar maintains his tax residency in Spain. The case arises where a Spanish national intends to ...
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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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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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