The Supreme Court clarifies that an enforcement surcharge and late payment interest cannot be claimed simultaneously
STS 1218/2025, October 1, 2025 (3rd Chamber, 2nd Section). The [...]
TEAC ruling (24/09/2025) on the free use of company assets by a shareholder
If a shareholder uses a company asset free of charge, [...]
Taxation of the acquisition of real estate in exchange for cryptocurrencies
The Directorate-General for Taxation, in its ruling V0935-25 of May [...]
Director’s allowances: TEAC clarifies when they are taxable and when they are exempt
Summary of the conclusions of the Central Economic-Administrative Court (TEAC) [...]
