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Author Archives: Ana Jorge Báguena

Deductibility of capital losses in donations: Judgment of the SC 2024

Sentencia del Tribunal Supremo de 12 de abril de 2024

The Supreme Court, in its ruling of 12 April 2024 (appeal 8830/2022), reaffirms the current administrative practice and denies personal income taxpayers the possibility of deducting capital losses derived from inter vivos transfers, such as donations. This decision creates an asymmetrical tax treatment, as it prohibits the deduction of capital losses but obliges taxpayers to […]

What’s new global minimum tax

New global minimum tax: the Congress of Deputies is entrusted with the approval of the Draft Law to transpose the European Directive (EU) 2022/2523 through the urgency procedure. On 4 June 2024, the Council of Ministers approved, in the second round, the Draft Law to transpose European Council Directive (EU) 2022/2523 of 15 December 2022, […]

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