TEAC | Spanish Tax Journal — Álvaro Crespo García

Law 49/2002 regime and non-resident foundations: prior election and formal notification, no shortcuts

The TEAC confirms that the special tax regime of Law 49/2002 is elective: non-resident foundations must exercise prior election and formal notification before the chargeable event. Retroactive application is not …

The tax regime of Law 49/2002 does not apply automatically to non-resident foundations: the TEAC requires the prior election to exclude taxation under the IRNR

Notification at the tax domicile despite the designation of a representative: the TEAC consolidates the rule of purpose achieved

The TEAC confirms that the notification made at the contributor's tax domicile, despite the designation of a representative with a domicile for notifications, is valid if it reaches the effective knowledge of the …

Tax notification at the tax domicile despite the designation of a representative: the TEAC qualifies the Spanish Supreme Court's doctrine under the rule of purpose achieved