In the recent decision of the Supreme Court (hereinafter, TS) of December 3, 2020, R. CASACION núm.: 7763/2019 establishes that late payment interest from a refund of unduly paid taxes should not be taxed as it is considered as not subject to the Personal Income Tax (hereinafter, IRPF). It is noteworthy that said sentence has a private vote that considers that this should be taxed as a capital gain. On the other hand, in the same judgment, considerations are made that...
Recently by means of an order dated November 19, 2020, the Supreme Court (hereinafter, TS) has admitted to processing the appeal RCA / 4757/2020 against the judgment of May 25, 2020 issued by the Contentious Chamber- administrative authority of the National Court, which dismissed the appeal 802/2017. The question of appeal on which the Supreme Court will have to pronounce is to determine whether, in accordance with the principles of legality and reserve of law -referring both to the creation of new information obligations and to...
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