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Reforma Tributaria: Observaciones sobre la transposición al derecho español de la Directiva (UE) 2022/2523 de garantía de un nivel mínimo global de imposición para los grupos de empresas

Como parte del continuado seguimiento de la producción normativa en materia tributaria, el Patronato de la Fundación Impuestos y Competitividad ha presentado sus observaciones preliminares a la transposición de la mencionada Directiva. Partiendo de la que en su día era la acción 1 del Plan de medidas contra BEPS, “Los…

FIC collaborates on the report “Interim evaluation of the effects of the law to combat tax fraud” drawn up by the Secretary of State for Finance

The aforementioned report, issued by the Secretary of State for Finance, is in compliance with the implementation schedule for the reform contained in section R1 of Component 27 of the Recovery, Transformation and Resilience Plan, which is to be completed with a definitive evaluation in the fourth quarter of 2023….

Completion of the tax procedures project

The impact of Spain’s tax system – on taxpayers and Spain’s economy overall- certainly results from the substantive rules governing the various taxes that comprise it, although it is also caused by their effective practical application, since during that application process there is always significant room for manoeuvre which weighs…