Category: Tax


Inheriting the principal residence

Acquiring the principal residence by inheritance (transfer on death) gives entitlement to a reduction to the inheritance and gift tax base equal to 95 percent of the value of the residence, subject to a €122,606.47...

IVA y subvenciones 0

VAT and subsidies

As we have seen on a number of occasions in the past, the VAT treatment given to subsidies has long been a controversial issue. Over recent months, the Catalan tax administration has carried out...

Reserva de capitalización: Criterios interpretativos 0

Capitalization reserve: Interpretative criteria

Since the “capitalization reserve” tax incentive came into force, there has been much talk of the doubts of an interpretative nature generated by the wording of the article of the Corporate Income Tax Law...