Tagged: Supreme Court


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...


Are electronic pay statements valid?

Since 2011, the Spanish Supreme Court’s position, reflected in the judgment handed down on December 22 that year, has been to hold that salary receipts, i.e. pay statements, should be delivered on paper. The...