El principio de íntegra regularización adquiere peso a través de nueva sentencia de la Audiencia Nacional. La Sala de lo Contencioso-Administrativo de la Audiencia Nacional a través de sentencia de 26 de octubre de 2018 (rec 585/2016) ha venido a reafirmar la aplicación del principio de íntegra regularización, principio que ha sido reiterado en numerosas […]
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No son pocos los procesos en los que, ante la presentación de una demanda dirigida contra una Unión Temporal de Empresas (en adelante UTE), se alega una falta de legitimidad pasiva de la UTE para ser demandada al carecer de personalidad jurídica, lo que llevaría a una imposibilidad de poder entrar a conocer de la […]
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[et_pb_section bb_built=»1″][et_pb_row][et_pb_column type=»4_4″][et_pb_text _builder_version=»3.19.11″ text_orientation=»justified»] Dirección General de Tributos. Consulta V2768-18, de 24 de octubre de 2018 El consultante tiene una vivienda habitual por la que viene aplicando la deducción por inversión en vivienda, conforme al régimen transitorio que permite continuar con esa deducción cuando la vivienda se adquirió antes de 2013. En verano, alquila […]
[et_pb_section bb_built=»1″ fullwidth=»off» specialty=»off»][et_pb_row][et_pb_column type=»4_4″][et_pb_text _builder_version=»3.19.11″ text_orientation=»justified»] En estos años de vaivenes legislativos, con un poder legislativo cada vez más deteriorado en el ámbito fiscal y con una única fijeza que es la recaudación, las empresas y asesores nos vemos en una encrucijada complicada, ya que muchas de las decisiones tomadas inician un tenebroso pasadizo […]
[et_pb_section bb_built=»1″][et_pb_row][et_pb_column type=»4_4″][et_pb_text _builder_version=»3.19.11″] El presupuesto para la aplicación de la normativa de no residentes es la “no residencia” del contribuyente a los efectos de la normativa interna española 5 LIRNR: Contribuyentes Personas físicas y entidades no residentes que obtengan rentas en España (salvo que sean contribuyentes del IRPF por aplicación del régimen especial de […]
[et_pb_section bb_built=»1″][et_pb_row][et_pb_column type=»4_4″][et_pb_text _builder_version=»3.19.11″ text_orientation=»justified»] Beneficio fiscal de la empresa familiar: REDUCCIÓN EN BASE IMPONIBLE Normativa del ISD Normativa estatal: Ley 29/1987 y RD 1629/1991. Normativa autonómica: prácticamente todas las CCAA han aprobado normas propias en la medida en la que se lo permite la Ley de Cesión. Ello conlleva una gran diferencia en el […]
