The equity securities deposited by the Banca Privada de Andorra (BPA) in the Credit Suisse entity, which were blocked due to the intervention of the entity in 2015, may be repatriated to the Principality shortly. This is the conclusion reached by the Helvetic Federal Court, the last Swiss judicial instance, which, by means of a […]
Category Archives: Tax Law
Business Management, Tax Law
Andorra: Reorder a Personal, Corporate or Societal Heritage at Zero Cost
24
Oct
Oct
With Andorran tax regulations, there was a subject that had been postponed: what happened if you wanted to reorganize an estate? Then it happened that there being no special regulation, applied general taxation. And this supposed to be able to pay for all the taxes in force: the corporation tax, the income tax of individuals, […]
Tax Law, Wealth Management
The spanish central economic-administrative court (TEAC) now admits the reduction of 60%
14
Mar
Mar
Three recent Decisions by the Central Economic-Administrative Court (TEAC) have come to unify the criteria regarding the income tax and the VAT on houses leased to companies to be transferred to their employees. The criteria applied by the Tax Administration – and stated in various Tax Consultations to the Directorate-General for Taxation (DGT) –refused the […]
Tax Law, Wealth Management
After mortgage floor clauses and mortgage expenses … now comes the increase in the value of urban land
21
Feb
Feb
As we all know, the constitutionality of the Tax on the Increase of the Value of Urban Land has been called into question by using different arguments for several years now. The essential reason on which the discrepancy is based is that as a result of the rules that regulate it, the transfers of real […]
