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...
22 Aug, 2017
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...
8 Aug, 2017
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,...