EDITORIAL
In this third issue of Actualidad Fiscal we will talk about:
- Taxpayers who were on ERTE in 2020 will be able to pay their income in 6 installments.
- The DGT rules on the taxation of the commutation of the universal usufruct.
- The obligation to provide information on the transfer of use of dwellings for tourism purposes is reestablished.
- The regulatory development for self-assessment of the ITF (Tax on Financial Transactions) is approved and other tax regulations are amended.
- New ruling of the SC on the application of art. 7 p) of the LIRPF -income exempt from taxation for work performed abroad-.
- The Audiencia Nacional raises a question of unconstitutionality with respect to RD-l 3/2016.
- The Government approves tax measures for damages caused by the Filomena storm.
And as usual you will find various news and the tax calendar of the Spanish territory.
