Tax Newsletter - December 2021
Spain -
An income reclassification cannot be used when a conflict in the application of tax provisions procedure should have been initiated
A conflict in the application of tax provisions procedure requires a prior favorable report by the consultative committee as specified in article 159 of the General Taxation Law (LGT). Any assessments issued without implementing these guarantee mechanisms must be deemed null and void.
- Judgments
- Decisions by economic-administrative tribunals
- Resolutions by the Directorate General for Taxes
- Legislation
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