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LINKServices is a firm of Lawyers and Tax Advisors integrated in
the international ETL GLOBAL network with head office in Berlin and branches in 47 countries.

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INFORMS

Always very close to the client.
We like to keep you informed of all the new developments that may interest you through our TAX FLASHES.

IVA – No son deducibles las cuotas de IVA soportado en adquisiciones de clases de golf y entradas a partidos de fútbol

En la resolución del pasado 15 de julio el TEAC ha considerado que no son deducibles las cuotas de IVA soportado por recibir clases de golf y entradas a partidos de fútbol,
By : Joan Pons | Sep 19, 2019

IVA – Posibilidad de renuncia a la exención del IVA en la adquisición de un inmueble sin división horizontal

En la consulta vinculante V0625-19, de 22/03/2019, la DGT ha aceptado expresamente que en los supuestos de segundas transmisiones de bienes inmuebles sin división
By : Joan Pons | Sep 17, 2019

Nueva sentencia no pacífica del TS sobre la tributación en ITP y AJD de la disolución parcial del condominio

El Tribunal Supremo, en su sentencia de 26 de junio de 2019, ha fijado como doctrina que la adjudicación a dos de los comuneros de una participación superior a la que inicialmente
By : Joan Pons | Sep 12, 2019

Approval of the new protocol of the Tax Treaty to the avoidance of double taxation between Spain and the United States

As anticipated in our Flash Fiscal dated July 18, 2019 the new protocol amending the Tax Treaty between the United States of America and the Kingdom of Spain for the
By : Joan Pons | Sep 5, 2019