The Superior
Court of Justice of Cataluña concludes that it is the Tax Administration who
must prove the existence of a liberality. This conclusion takes place in a
sentence of May 23rd 2019 concerning a legal case in which the Tax
Administration alleged that the market value of the services prerformed by a
partner to a company was much higher than the one invoiced by the partner. The
difference, according to the tax administration, was a liberality subject to
taxation.
The Court understands that the Tax Administration is bound
to proof that the value of the benefit is different from the one reflected in
the accounts (STSJ No. 34/2018).
For further information: http://www.poderjudicial.es/search/AN/openDocument/bb185e911ceaba85/20190806
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