ARTICLE · 26 OCTOBER 2024

Ligera Reflexión A Colación De Lo Que Uno Acaba Escuchando En La Playa

GVA Asociados

Explore more from GVA Asociados

A semejanza de mi compi Teresa González Martínez yo también he recibido el recordatorio de nuestro querido webmaster Lois Andrade en aras al compromiso estival asumido en su día para con todos ustedes.

SpainTax

Pablo G. Vázquez

Queridos taxlanders,

A semejanza de mi compi Teresa González Martínez yo también he recibido el recordatorio de nuestro querido webmaster Lois Andrade en aras al compromiso estival asumido en su día para con todos ustedes.

Sin embargo, y a diferencia de mi preciada compañera, la entrada que hoy (martes 13 y de agosto) les propongo es algo más "ligera" y "simple" de lo habitual. Me gustaría poder derivar la responsabilidad solidaria de dicha circunstancia a las Green Superbocks cuyos "cascos" colecciono, o al salitre en los ojos de la pontevedresa playa de Canelas, o a los amores de verano que cada año nos "persiguen"...

La cruda realidad, sin embargo, es la que es: ni uno tiene la cabeza de Teresa González, ni el tesón de Lois Andrade ni, mucho menos, pretende honrar a un martes y 13 con algo que no sea una ligera reflexión a colación de lo que uno acaba escuchando recientemente en una playa.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

Related Articles

La transmisión de la totalidad de las participaciones sociales como operación no sujeta al IVA: análisis del requisito de «unidad económica autónoma»

Gómez-Acebo & Pombo

Tributación de pensión compensatoria convenida sin intervención judicial: prueba indiciaria

Gómez-Acebo & Pombo

CJEU Requires Actual Neutralisation Of Tax Discrimination Against Non-resident Collective Investment Schemes Or, Where There Is Tax Transparency, Against Their Unitholders

Gómez-Acebo & Pombo

Living In Spain With US (United States) Assets/Ties?

Spectrum IFA Group

What The New European Commission Recommendation Says About Facilitating SME Transfers

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Tax
- Sales Taxes: VAT, GST
- Tax Authorities

Related Comparative Guides

Comparative Guide

Tax Disputes

Comparative Guide

Tax

See more popular content from

Tax

Valencian Community Declares More Tax Cuts For Residents

The Valencian Community has introduced significant tax reforms for 2026-2027, including reduced income tax rates, a doubled wealth tax exemption to €2 million per person, and expanded inheritance and gift tax reliefs for family businesses and wider family members. These changes position Valencia as an increasingly attractive region for wealthy residents and families planning intergenerational wealth transfers.

Spectrum IFA Group

Tributación del mecanismo sell-to-cover en el marco de los planes Restricted Stock Units

La Dirección General de Tributos examina el tratamiento fiscal de las Restricted Stock Units cuando se aplica un mecanismo de sell-to-cover para el pago automático del ingreso a cuenta. El análisis determina cómo debe valorarse el rendimiento del trabajo en especie cuando la empresa vende automáticamente un porcentaje de las acciones antes de su entrega efectiva al trabajador.

Gómez-Acebo & Pombo

Spain's Supreme Court Clarifies The Limits Of Enforcement Surcharge: Late-payment Interest Cannot Be Charged On The Same Debt

Spanish Supreme Court Judgment No. 1218/2025 of 01 October 2025 settles a long-standing dispute between tax authorities and taxpayers on whether late-payment interest and the enforcement surcharge may be charged...

GGI | Global Alliance

Should You Keep Your UK Property When Living In Or Moving To Spain?

British expats living in Spain face a critical decision about their UK property: should they keep it as a rental investment or sell and reinvest the proceeds? With the 2025 Renters' Rights Act fundamentally changing landlord rights, new EPC requirements demanding costly upgrades by 2030, and complex dual UK-Spain tax obligations creating hidden costs, the traditional assumption that property is always the best investment no longer holds.

European UnionTax

Spectrum IFA Group

Wealth Tax In Catalonia – Frequently Asked Questions

A common question from people living in Catalonia is about Wealth Tax; What assets are Wealth Tax based on, how it is calculated, how can we manage the amount we have to pay, when is it due and what forms are needed for Wealth Tax. This article gives insight into the answers to these questions

Spectrum IFA Group

Spain-UK Tax Agreement Regarding Gibraltar Has Been Ratified

On Saturday 13th March 2021, the Governments and Parliaments of the Kingdom of Spain and the United Kingdom have now taken all steps necessary to ratify the entry into force of the International...

European UnionTax

Lo Que Debes Saber Sobre La Ley Mbappe

Con este atractivo nombre, referido al jugador francés Kylian Mbappe, se refiere el proyecto de Ley que el Gobierno de la Comunidad de Madrid está utilizando para aprobar unas nuevas ventajas fiscales.

Estudio Juridico Ejaso

New Tax Treaty Between Spain And Germany

On 8 October, the Council of Ministers authorised the signing of a new Tax Treaty ("TT") between Spain and Germany.

European Court Of Justice Rules On Spanish Withholding Tax On US RICs

The European Court of Justice has ruled on whether a foreign tax credit mechanism can neutralise discriminatory withholding tax treatment for US Regulated Investment Companies receiving dividends from Spanish listed companies. The Spanish Supreme Court must now determine if theoretical neutralisation at shareholder level can ever be achieved in practice, given the exceptionally high evidentiary bar set by the CJEU.

Atoz Tax Advisers

IVA diferido a la importación: el TEAC matiza el criterio de la DGT sobre el momento en que debe cumplirse el requisito relativo al periodo de liquidación mensual

El Tribunal Económico-Administrativo Central flexibiliza los requisitos para acceder al régimen de IVA diferido a la importación, estableciendo que el periodo de liquidación mensual debe cumplirse...

Gómez-Acebo & Pombo