This is the Artificial Intelligence Strategy in the Strategic Plan of the Spanish Tax Agency
El Plan Estratégico de la Agencia Tributaria española establece los principios que deberán guiar el uso de la inteligencia artificial para la prevención y lucha contra el fraude fiscal. Se echan de menos, no obstante, referencias expresas a derechos de los contribuyentes y principios (como los de transparencia y proporcionalidad, o el de no discriminación) ampliamente reconocidos y cuya protección resulta esencial en este ámbito.Garrigues wins three awards from 'El Confidencial', including best law firm
At the gala presentation of the II Edition of the El Confidencial Business Lawyer Awards, held last night in Madrid, Garrigues won three awards: Best Law Firm, Best Tax Team and Best Firm Lawyer by Fernando Vives, executive chairman of the firm.Peru: The deadline is approaching for Peruvian consortia, funds and trusts to submit the declaration of ultimate beneficial owner
Any Peruvian or foreign company or investor who directly or indirectly participates in the results or exercises effective control of the legal arrangement shall take into account the declaration to be made within the first 20 days of July 2024.Spain: Time of imputation of refunds of taxes declared unconstitutional
The Spanish Constitutional Court has been limiting the temporal effects of the unconstitutionality of tax rules, in the case of non-consolidated situations, to the date on which the corresponding ruling is handed down, with an expansive interpretation of this concept of “non-consolidated situation”. We review what these limitations consist of and how to allocate any refunds obtained.Spain: The DGT allows credits for environmental investment to be claimed without modifying the self-assessments for the years in which the investments were made
In a recent binding ruling, the DGT has relaxed its position and allowed environmental credits to be claimed within the maximum application period of 15 years, even where the investments were made in years that have already been inspected.Moving towards harmonized Corporate Income Tax in the European Union: will it be third time lucky?
The BEFIT Directive will be compulsory for groups whose consolidated revenues, for at least two of the preceding four years, have reached 750 million euros. It regulates in detail, among other aspects, the manner of determining the common tax base and its distribution between the different entities.