Administrative Procedures and Acts in Spain
Item 7: Administrative Procedure
- He cites a rule whose purpose is to regulate administrative procedure.
The basic rule is the law of the legal regime of public administrations and common administrative procedures, dated November 26, 1992, but has had subsequent amendments.
What is Meant by Common Administrative Procedure?
It is the general structure of behavior to be observed by the administration in carrying out the activity that is proper to it.
Besides the common administrative procedure, there are
Read MoreKey Spanish Finance and Tax Laws
Basic Rules of Finance and Tax Law in Spain
The following is a list of key legal documents related to finance and taxation in Spain:
- Constitution: Adopted by the courts on October 31, 1978.
- Law 47/2003, of November 26, General Budget.
- Law 58/2003, of December 17, General Tax.
- Law 8/1989, Fees and Public Prices.
- Law 25/1998, Amending the Legal Regime of State and Local Taxes and Property Redevelopment Loan.
- Law 31/1990, General State Budget for 1991, creating the State Agency for Tax Administration.
- Regulation
Tax Debt Collection: Challenging Penalties and Suspension Rights
Is the procedure of collecting bodies fair? The deadline to file for voluntary self-assessment by the income tax of 2005 ended on June 30, 2006. According to Article 161.1 b), where the debt is entered in reverse, the executive period starts on July 1, 2006. From that moment, interest begins to accrue for late payment (Article 26).
On September 25, 2007, a spontaneous and extemporaneous declaration (DZ) was made, which incurs the surcharges provided for in Article 27 LGT. Given that, under paragraph
Read MoreCorporate Transactions: Taxable Events and Exemptions
Operations Subject to Tax
A) Constitution of Society
The taxable event is the constitution of the society.
Taxable income is the nominal amount of social capital (K).
Tax rate: 1%
Taxpayer: A corporation incorporated.
B) Increase in Capital
The taxable event is the increased capital of the company.
The tax base is the nominal amount of expanded capital (K).
Tax rate: 1%
Taxpayer is a company whose capital (K) expands.
C) Capital Contribution
The taxable event is the contribution that does not increase the share
Read MoreCustomary International Law vs. Domestic Law: A Comprehensive Analysis
Conflict Between Customary International Law and Domestic Law
As we have seen, the reception of customary international law into domestic law has been a major constraint. This constraint, for most countries, is rooted in the primacy of international law at the domestic level, even if its provisions are or seem contrary to domestic law. Only the German constitution explicitly establishes the principle of international law’s primacy over contrary domestic law.
Jurisprudence and legal scholars suggest
Read MoreVAT, Property Transfer, Usufruct, and Bare Ownership
Defining VAT
There is a relationship of mutual exclusion between onerous capital transfers and VAT.
Deliveries of goods by entrepreneurs in the course of their business are taxed at the VAT as an exception in the field of real estate transactions: The transfer, lease, and use and enjoyment relating to real property under the tax exemption are transmissions subject to onerous.
Unlike VAT, there is no expensive transmissions tax impact nor deduction of tax paid at the last purchase.
Example: If you buy
Read More