PRINCIPIO DE REGULARIZACIÓN ÍNTEGRA
07/10/2023
Publicado enFiscal
Cambio de criterio de la doctrina del TEAC cumpliendo jurisprudencia del Tribunal Supremo. Este principio
RÉGIMEN ESPECIAL DE AGRICULTURA, GANADERÍA Y PESCA
07/10/2023
Publicado enFiscal, IRPF, IVA
En el REAGP no se repercute IVA pero se tiene derecho a obtener una compensación
CAMBIO DE CRITERIO DEL TRIBUNAL ECONÓMICO ADMINISTRATIVO CENTRAL
07/10/2023
Publicado enFiscal, IVA
Vincula a todos los órganos de la Administración Tributaria. Este caso hace referencia a las
Deducibilidad de la retribución de los Administradores.
07/10/2023
Publicado enFiscal, Impuesto sobre sociedades
Sentencia del TS de 27-6-2023 en casación En aplicación de la “teoría del vínculo” la
Libertad de amortización en inversiones que utilicen energías procedentes de fuentes renovables en el IS
07/10/2023
Publicado enFiscal, Impuesto sobre sociedades
Se introduce en la Ley del Impuesto sobre Sociedades (LIS) “Libertad de amortización en inversiones
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