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Papers and Documents

This section contains documents prepared by the members or collaborators of the Office of Studies, as well as documents and reports prepared by public organisations referring to current tax subjects.

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  • LA AEDAF OPINA SOBRE LA ESPERADA SENTENCIA DEL SUPREMO SOBRE LA PLUSVALÍA MUNICIPAL

    LA AEDAF OPINA SOBRE LA ESPERADA SENTENCIA DEL SUPREMO SOBRE LA PLUSVALÍA MUNICIPAL

    • 7/9/2018
    • Gabinete de Estudios
    • 0 comments
  • STS núm. 1163_2018 Plusvalía municipal

    STS núm. 1163_2018 Plusvalía municipal

    • 7/9/2018
    • Gabinete de Estudios
    • 0 comments
  • Ley de presupuestos generales del estado para 2018. Redacciones comparadas

    Ley de presupuestos generales del estado para 2018. Redacciones comparadas

    • 7/4/2018
    • Gabinete de Estudios
    • 0 comments
  • Retos del asesor fiscal del futuro. La economía digital y las operaciones electrónicas

    Retos del asesor fiscal del futuro. La economía digital y las operaciones electrónicas

    • 6/25/2018
    • Gabinete de Estudios
    • 0 comments

    Documentación utilizada en las Jornadas de conmemoración del 50 aniversario de AEDAF, en las que Helena Pujalte abordó el tema de los retos a los que deberá enfrentarse el asesor fiscal ante la nueva economía digital y la fiscalidad de las operaciones electrónicas. El comercio electrónico, el nuevo concepto de establecimiento permanente digital o las criptomonedas son algunos de los temas que se abordaron durante estas conferencias.

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  • Consultas vinculantes DGT en materia del Impuesto Sobre Sociedades – Abril 2018

    Consultas vinculantes DGT en materia del Impuesto Sobre Sociedades – Abril 2018

    • 6/12/2018
    • Gabinete de Estudios
    • 0 comments

    Documento elaborado por el Gabinete de Estudios en el que se recopila el texto íntegro de las consultas emitidas por la Dirección General de Tributos en materia del Impuesto sobre la Renta de las Personas Físicas durante el mes de abril de 2018

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  • Modificaciones tributarias en la normativa foral de Guipúzcoa

    Modificaciones tributarias en la normativa foral de Guipúzcoa

    • 6/12/2018
    • Gabinete de Estudios
    • 0 comments
  • Resumen de la Sentencia del TJUE, caso C-190/17 de 31 de mayo de 2018

    Resumen de la Sentencia del TJUE, caso C-190/17 de 31 de mayo de 2018

    • 6/12/2018
    • Gabinete de Estudios
    • 0 comments
  • DAC Intermediarios fiscales

    DAC Intermediarios fiscales

    • 6/11/2018
    • Gabinete de Estudios
    • 0 comments
  • Resumen de la Sentencia del TJUE, caso C-190/17 de 31 de mayo de 2018

    Resumen de la Sentencia del TJUE, caso C-190/17 de 31 de mayo de 2018

    • 6/11/2018
    • Gabinete de Estudios
    • 0 comments
  • Modificaciones introducidas por la Norma Foral 1/2018 de 10 de mayo en diversas Normas Tributarias del territorio histórico de Guipúzcoa

    Modificaciones introducidas por la Norma Foral 1/2018 de 10 de mayo en diversas Normas Tributarias del territorio histórico de Guipúzcoa

    • 6/7/2018
    • Gabinete de Estudios
    • 0 comments
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