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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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  • Modificación de la base imponible de IVA por cuotas repercutidas en operaciones gravadas que sean total o parcialmente incobrables. Cumplimiento de requisitos formales y principio de neutralidad

    Modificación de la base imponible de IVA por cuotas repercutidas en operaciones gravadas que sean total o parcialmente incobrables. Cumplimiento de requisitos formales y principio de neutralidad

    • 7/29/2022
    • Gabinete de Estudios
    • 0 comments
  • El cambio de criterio de la DGT sobre la aplicación temporal de las deducciones por realización de actividades en el IS

    El cambio de criterio de la DGT sobre la aplicación temporal de las deducciones por realización de actividades en el IS

    • 7/29/2022
    • Gabinete de Estudios
    • 0 comments
  • Tribunal Constitucional, Pleno, Sentencia 74/2022 de 14 Jun. 2022, Rec. 1643/2021

    Tribunal Constitucional, Pleno, Sentencia 74/2022 de 14 Jun. 2022, Rec. 1643/2021

    • 7/29/2022
    • Gabinete de Estudios
    • 0 comments
  • Tribunal Económico-Administrativo Central, Resolución de 21 Jun. 2022, Rec. 661/2022

    Tribunal Económico-Administrativo Central, Resolución de 21 Jun. 2022, Rec. 661/2022

    • 7/29/2022
    • Gabinete de Estudios
    • 0 comments
  • Consulta Vinculante V0745-22, de 5 de abril de 2022 de la Subdireccion General de Impuestos sobre la Renta de las Personas Juridicas

    Consulta Vinculante V0745-22, de 5 de abril de 2022 de la Subdireccion General de Impuestos sobre la Renta de las Personas Juridicas

    • 7/29/2022
    • Gabinete de Estudios
    • 0 comments
  • Tribunal Supremo, Sala Tercera, de lo Contencioso-administrativo, Sección 2ª, Sentencia 642/2022 de 31 May. 2022, Rec. 7474/2019

    Tribunal Supremo, Sala Tercera, de lo Contencioso-administrativo, Sección 2ª, Sentencia 642/2022 de 31 May. 2022, Rec. 7474/2019

    • 7/29/2022
    • Gabinete de Estudios
    • 0 comments
  • Tribunal Económico-Administrativo Central, Resolución de 23 Jun. 2022, Rec. 1539/2020

    Tribunal Económico-Administrativo Central, Resolución de 23 Jun. 2022, Rec. 1539/2020

    • 7/29/2022
    • Gabinete de Estudios
    • 0 comments
  • Consulta Vinculante V0900-22, de 28 de abril de 2022 de la Subdireccion General de Impuestos sobre el Consumo

    Consulta Vinculante V0900-22, de 28 de abril de 2022 de la Subdireccion General de Impuestos sobre el Consumo

    • 7/29/2022
    • Gabinete de Estudios
    • 0 comments
  • Tribunal de Justicia de la Unión Europea, Sala Gran Sala, Sentencia de 28 Jun. 2022, C-278/2020

    Tribunal de Justicia de la Unión Europea, Sala Gran Sala, Sentencia de 28 Jun. 2022, C-278/2020

    • 7/29/2022
    • Gabinete de Estudios
    • 0 comments
  • Tribunal Supremo, Sala Tercera, de lo Contencioso-administrativo, Sección 2ª, Sentencia 790/2022 de 20 Jun. 2022, Rec. 3468/2020

    Tribunal Supremo, Sala Tercera, de lo Contencioso-administrativo, Sección 2ª, Sentencia 790/2022 de 20 Jun. 2022, Rec. 3468/2020

    • 7/29/2022
    • Gabinete de Estudios
    • 0 comments
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