The complexity of the rules on offsets for IRPF purposes
In the run-up to the deadline for the voluntary filing of IRPF returns, a brief reminder regarding the rules on offsets is offered below. If during 2016, as a result of the sale of...
Monthly Archive: August 2017
Tax on Economic Activities: Corporate Group v. Family Group
Tax laws generally refer us to article 42 of the Commercial Code (“CC”) for the definition of the concept of the “Corporate group”. Pursuant to this article, a group exists when a company controls,...