The Ruling of 27 January 2022 of the Court of Justice of the European Union has meant a change in the Informative Tax return 720 of overseas assets therefore, as a consequence, its penalty system as well as its limitation period have been modified.
Desde PML Abogados hacemos un breve resumen de cómo queda finalmente el Modelo 720 tras la Sentencia de 27 de enero de 2022 del Tribunal de Justicia de la Unión Europea.
The new Reference Value
El nuevo valor de referencia, en vigor desde el 1 de enero de 2022.
The new Bill of Startup
The new method of calculating the tax base of municipal capital gains after the Sentence of the Constitutional Court of October 26, 2021.
Cryptocurrencies and their taxation in Spain
La Agencia Tributaria aumenta su poder de control sobre las criptomonedas: el IRPF, el Impuesto sobre Sociedades, o incluso el Impuesto sobre el Patrimonio son algunos de los tributos que gravan las operaciones relacionadas con el “dinero electrónico”.
New doctrine of the Spanish Central Economic-Administrative Court about losses compensation in Personal Income Tax when derived from a donation.
Suprem Court against to landlords who cannot find a tenant