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The Supreme Slows Down the Arbitrariness of the Treasury by Taxing Real Estate
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For years, thousands of self-employed and small owners have paid more IRPF than due to selling a property that had been rented. Not because they would have obtained a greater real gain, but because of the automatic application of a tax criterion that reduced the acquisition value through theoretical depreciations, even when they had never been deducted. A recent Supreme Court ruling now places limits on that practice. The court ruling clarifies …
The Supreme Court (TS) has put an end to one of the most paradoxical and usual situations in the management of autonomous taxes: the disparity of valuations on a...
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