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Fiscalidad y defensa tributaria. · Septiembre 2026

El Tribunal Supremo declara recurrible la retención de devoluciones tributarias destinadas al pago de deudas con terceros

September 2026

El Tribunal Supremo ha fijado doctrina sobre la retención de devoluciones tributarias cuando la Agencia Estatal de Administración Tributaria reconoce una cantidad a favor del contribuyente, pero reduce o neutraliza...

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Taxation and tax defense.

August 2026

The Supreme Court prohibits the Tax Agency from basing a tax assessment on alternative and incompatible arguments

The Administrative Chamber of the Supreme Court has established a directly applicable criterion regarding how the Tax Inspectorate may justify its assessment decisions.

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