The Supreme Court establishes that it can only be considered obtaining income that would give rise to losing the right to the benefit, the capital gains where applicable, and not the mere income of the amount of the plan, the same as if it were the sale of a property. . The 4th Room...
The General Directorate of Taxes, in a binding consultation issued on April 6, pronounces on the deductibility in the Corporate Tax of non-tax late payment interest in the following terms: Those derived from debts with the SS and with...
The Contentious-Administrative Chamber of the Superior Court of Justice of Cantabria has rejected the appeal of a company against the decision of the General Treasury of Social Security to annul the registration of a worker whose contract lasted one month...
When faced with a dismissal procedure for objective reasons, it is very common to make mistakes, both in the consultation period (collective dismissals) or at the time of communicating the decision to the worker (individual dismissal), which can lead to inadmissibility, and...
The unity of contracting in a succession of contracts is not always evident, especially when there are long cessation periods. The 4th Chamber of the Supreme Court, in a ruling dated April 14, rejected the appeal for unification of doctrine...
This is one of the biggest frauds in personal income tax, which has caused the Treasury to implement more effective detection systems. “According to the data available to the Tax Agency, you have made property rental advertisements in different...
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