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Noticias

Actualidad fiscal

Ampliación del plazo

La AEAT, está tramitando las modificaciones normativas precisas para prorrogar dos días el próximo plazo de presentación de declaraciones con domiciliación bancaria del pago. La medida afectará a los modelos de declaración más importantes, cuyo próximo plazo de presentación con domiciliación bancaria se prorrogará del 15 al 17 de abril de 2012.

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ISD en las CCAA

Documento elaborado por el Gabinete de Estudios en el que se contemplan las especialidades y regulación específica en el Impuesto sobre Sucesiones y Donaciones, en las Comunidades Autónomas de régimen común

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RDL 12/2012

Documento elaborado por el Gabinete de Estudios sobre las medidas fiscales contenidas en el Real Decreto-Ley 12/2012, de 30 de marzo, por el que se introducen diversas medidas tributarias y administrativas dirigidas a la reducción del déficit público, aprobado el viernes 30 de marzo, en Consejo de Ministros.

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Consejo de Ministros 30/03/2012

El Consejo de Ministros celebrado el 30 de marzo, aprueba el Proyecto de Ley de Presupuestos Generales del Estado para 2012 y un Real Decreto-Ley de medidas fiscales

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Retribución de socios de entidades mercantiles

El Foro de Profesionales Tributarios ha enviado la nota de la Agencia Tributaria con los criterios sobre el tratamiento fiscal de los socios de entidades mercantiles, nota que se limita al ámbito del IRPF

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STC 19/2012

El Tribunal ha declarado la inconstitucionalidad de la expresión "conviva con el contribuyente" del art. 40.3.1 b) de la Ley 40/1998 del Impuesto sobre la Renta de las Personas Físicas...

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RDL 9/2012

Documento resumen en relación con el Real Decreto ley 9/2012, de 16 de marzo, de simplificación de las obligaciones de información y documentación de fusiones y escisiones de sociedades de capital (BOE 17 de marzo).

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