Editorial
In this first Fiscal News Newsletter we will talk about:
- Penalties for failure to file Form 720 – declaration of assets abroad – are contrary to EU law.
- The courts rule on the refund of IAE for the cessation of activity during the state of alarm.
- Fiscal measures Autonomous Communities 2022 (common territory)
- Draft Law for the promotion of the start-up ecosystem: New developments in Personal Income Tax
- Draft Law for the promotion of the start-up ecosystem: What’s new in the IS
- The right to offset losses in personal income tax is transferable mortis causa
- The DGT clarifies several questions on the taxation of the dissolution of condominiums
And as usual you will find various news and the tax calendar of the Spanish territory.