The Irreversibility of Fiscal Time: Legal Limits on Revising Tax Loss Carryforwards in Statute-Barred Periods
16/12/2025
The judgment of the Spanish Supreme Court of 7 October 2025, no. 1244/2025, leaves a very clear impression: in tax matters, time does not just pass, it also…
Limited Liability Company: responsibility of the social managers for the breach of their legal duties in reference with the concurrence of the legal cause of dissolution for losses
31/05/2019
Judgment of the Civil Chamber of the Supreme Court. Appeal 4146/2016, of April 10, 2019 (TOL7.194.259), speaker Mr. Pedro José Vela Torres. It is a joint and…
Tax residence in Spain
19/06/2018
The deadline for applying tax returns for income tax for individuals and corporate profit tax for the past year is approaching, and those who live in more than…