No, there is no obligation to report. The same criterion applies to assets and rights subject to obligations about reporting regulated in the law. Therefore if they are acquired during the financial year and your title upon them terminates in the same period, there is no obligation to report.
No, he is not. Video surveillance cameras in buildings owned by community of owners as long as these are aimed to record exclusively common areas and small outer strips that give access to these common areas need a formal agreement approved on a general...
The minimum penalty for the lack of presentation of the model 720 when there is obligation to submit the form with respect to a single reporting obligation is of €10,000. In case three obligations of information are breached, the penalty would be €30.000. ...
The Declaration for the year 2012 will be held between February 1 and April 30, 2013. And in general, this obligation must be met between 1 January and 31 March of the year following that which the information to supply relates to. ...
According to the recently approved Law it is a very serious violation not to declare, not present in time and filing form with incomplete, inaccurate or false data information on goods and rights situated abroad. So is noted by the tax administration with respect to all...
Yes, they are. Those agreements have the same validity and force than the judicial judgements....
Old buildings eligible to be legalized include the ones finished prior to the entry into force of law 19/1975, of May 2, 1975. These ones having no license, shall be treated as the buildings having urban license, provided that they continue today with the same...
Capital gains obtained as a result of selling a property are subject to tax. This income shall be deemed to be accrued when the property is transferred. In general, net gains shall be calculated based on the difference between the cost price and transmission value of...