CORPORATE INCOME TAX (CIT)
> Central Economic and Administrative Tribunal resolution on capitalization reserve; application of amounts arising from previous fiscal years together with current year’s amount
> DGT and CNMV binding resolution relating to criteria for special regime for dissolving and liquidating SICAVs
> Spanish Supreme Court judgments on offsetting tax loss carryforwards
PERSONAL INCOME TAX (PIT)
> High Court of Justice of Catalonia judgment on application of exemption under article 7.p) of PIT Act to directors
> Judgment of the National High Court on application of exemption under 7.e) of PIT Act to compensation received by a senior manager in an unfair dismissal
WEALTH TAX
> DGT’s binding resolutions on calculating indirect participation to apply family business exemption
OTHER DEVELOPMENTS
> Constitutional Court judgment declaring unconstitutionality of articles determining method for calculating tax on increase in value of urban property
> Royal Decree-Law 26/2021, introducing amendments regarding regulation of tax on increase in value of urban property
> Tax measures for 2022
> Amendments introduced under Royal Decree-Law 29/2021
> Amendments introduced under Royal Decree-Law 27/2021
> Bill to promote startup ecosystem
> New developments regarding tax notifications by electronic means
> Multilateral amendment of tax agreements
> Proposals for directives on direct taxation
> New infringement proceedings against Spain over possible breach of EU law
