{"id":268999,"date":"2023-04-12T07:38:28","date_gmt":"2023-04-12T05:38:28","guid":{"rendered":"https:\/\/ga-p.servidortemporal.net\/noticia\/javier-vinuesa-and-adrian-boix-on-late-interest-on-personal-income-tax-arrears\/"},"modified":"2023-04-12T07:38:28","modified_gmt":"2023-04-12T05:38:28","slug":"javier-vinuesa-and-adrian-boix-on-late-interest-on-personal-income-tax-arrears","status":"publish","type":"noticia","link":"https:\/\/ga-p.com\/en\/news\/javier-vinuesa-and-adrian-boix-on-late-interest-on-personal-income-tax-arrears\/","title":{"rendered":"Javier Vinuesa and Adri\u00e1n Boix on late interest on personal income tax arrears"},"content":{"rendered":"<div id=\"ColumnaMasSidebar-block_5dc669b853ec2b122a5a8384ec278c7d\" class=\"ColumnaMasSidebar v1\">\n    <div class=\"container\">\n                <div class=\"hero-inner-blocks\">\n<div id=\"ColumnaIzquierda-block_b9c50d7529d407bb78cdbc3462bce8b6\" class=\"blanco ColumnaIzquierda\">\n    <div class=\"acf-innerblocks-container\">\n\nJavier Vinuesa and Adri\u00e1n Boix talk about late payment interest on personal income tax.<br \/>\r\n<br \/>\r\nThe Supreme Court, in a controversial ruling and with two dissenting votes within the chamber, ruled that taxpayers must pay late payment interest. Just two years earlier, in 2020, it had said the opposite, which changed its criteria and turned the tax experts&#8217; offices upside down, with the fear that there would be retroactivity over the last four years.<br \/>\r\n<br \/>\r\nThe Tax Department&#8217;s decision contrasts with previous resolutions of the Treasury body, &#8220;which did allow this deduction. This is another change of criteria, in the same area, and without justification, which once again contributes to legal uncertainty when filing the self-assessment for the Personal Income Tax for 2022&#8221;, argue Javier Vinuesa and Adri\u00e1n Boix, from G\u00f3mez Acebo &amp; Pombo.<br \/>\r\n<br \/>\r\n<a href=\"https:\/\/www.elconfidencial.com\/economia\/2023-04-12\/hacienda-aeat-intereses-demora-borrador-renta-irpf_3609089\/\">Read full article here<\/a>\n\n\n<p style=\"margin-top: 20px;\"><\/p>\n\n\n<\/div>\n<\/div>\n\n<div id=\"ColumnaSidebar-block_90d39ccfff16f2544cf610b8c4a7cbb6\" class=\"blanco ColumnaSidebar\">\n    <div class=\"acf-innerblocks-container\">\n\n\n<div id=\"NoticiaPublicacionInformacion-block_df96dc4d0a175f3c2177e0f8c22ddb7d\" class=\"NoticiaPublicacionInformacion\">\n\n    <div class=\"personal_office\">\n        <div class=\"personal\">\n\n            \n                            <div class=\"abogados\">\n                    <div class=\"titleCategoria\">Lawyer mentioned<\/div>\n                    <div class=\"out itemCont\">\n                                                                                    <p class=\"item\">\n                                    <span class=\"rectangleBlu\"> <\/span>\n                                                                        <a href=\"https:\/\/ga-p.com\/en\/person\/javier-vinuesa\/\" class=\"nameAuthor\">Javier Vinuesa<\/a>\n                                                                        <span class=\"charge\"> &#8211; Partner<\/span>\n                                <\/p>\n                                                                                                                <p class=\"item\">\n                                    <span class=\"rectangleBlu\"> <\/span>\n                                                                        <a href=\"https:\/\/ga-p.com\/en\/person\/adrian-boix\/\" class=\"nameAuthor\">Adrian Boix<\/a>\n                                                                        <span class=\"charge\"> &#8211; Senior Associate<\/span>\n                                <\/p>\n                                                                        <\/div>\n                                    <\/div>\n            \n            \n                <\/div>\n<\/div>\n\n<\/div>\n<\/div>\n\n<\/div>\n\n    <\/div>\n\n<\/div>\n\n\n<div id=\"ColumnaMasSidebar-block_93f68a64a191d09ffa38c2c43a94a2d6\" class=\"ColumnaMasSidebar v1\">\n    <div class=\"container\">\n                <div class=\"hero-inner-blocks\">\n<div id=\"ColumnaIzquierda-block_b9c50d7529d407bb78cdbc3462bce8b6\" class=\"blanco ColumnaIzquierda\">\n    <div class=\"acf-innerblocks-container\">\n\n<div id=\"AnteriorSiguiente-block_1f70c20fb6046001ffc7bbe25750e5bb\" class=\"AnteriorSiguiente\">\n\n\n            <div class=\"containerButtons\">\n            <a class=\"primaryCta prev \" href=\"https:\/\/ga-p.com\/en\/news\/mafalda-barreto-on-representations-warranties-insurance-rw-a-facilitator-for-ma-transactions-advocatus\/\" target=\"_self\" title=\"prev post\">See previous                <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-left-primary.svg\" \/>\n            <\/a>\n            <a class=\"primaryCta next \" href=\"https:\/\/ga-p.com\/en\/news\/turnover-ranking-of-the-25-law-firms-with-the-highest-revenues-in-spain-el-confidencial\/\" target=\"_self\" title=\"next post\">See next                <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-right-primary.svg\" \/>\n            <\/a>\n        <\/div>\n    <\/div>\n<\/div>\n<\/div>\n\n<div id=\"ColumnaSidebar-block_90d39ccfff16f2544cf610b8c4a7cbb6\" class=\"blanco ColumnaSidebar\">\n    <div class=\"acf-innerblocks-container\"><\/div>\n<\/div>\n\n<\/div>\n\n    <\/div>\n\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Javier Vinuesa and Adri\u00e1n Boix talk about late payment interest on personal income tax. The Supreme Court, in a controversial ruling and with two dissenting votes within the chamber, ruled that taxpayers must pay late payment interest. Just two years earlier, in 2020, it had said the opposite, which changed its criteria and turned the&#8230;<\/p>\n","protected":false},"featured_media":0,"template":"","categoria":[],"class_list":["post-268999","noticia","type-noticia","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Javier Vinuesa and Adri\u00e1n Boix on late interest on personal income tax arrears - Despacho de abogados G\u00f3mez-Acebo y Pombo<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ga-p.com\/en\/news\/javier-vinuesa-and-adrian-boix-on-late-interest-on-personal-income-tax-arrears\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Javier Vinuesa and Adri\u00e1n Boix on late interest on personal income tax arrears - Despacho de abogados G\u00f3mez-Acebo y Pombo\" \/>\n<meta property=\"og:description\" content=\"Javier Vinuesa and Adri\u00e1n Boix talk about late payment interest on personal income tax. The Supreme Court, in a controversial ruling and with two dissenting votes within the chamber, ruled that taxpayers must pay late payment interest. Just two years earlier, in 2020, it had said the opposite, which changed its criteria and turned the...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ga-p.com\/en\/news\/javier-vinuesa-and-adrian-boix-on-late-interest-on-personal-income-tax-arrears\/\" \/>\n<meta property=\"og:site_name\" content=\"Despacho de abogados G\u00f3mez-Acebo y Pombo\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/ga-p.com\\\/en\\\/news\\\/javier-vinuesa-and-adrian-boix-on-late-interest-on-personal-income-tax-arrears\\\/\",\"url\":\"https:\\\/\\\/ga-p.com\\\/en\\\/news\\\/javier-vinuesa-and-adrian-boix-on-late-interest-on-personal-income-tax-arrears\\\/\",\"name\":\"Javier Vinuesa and Adri\u00e1n Boix on late interest on personal income tax arrears - Despacho de abogados G\u00f3mez-Acebo y Pombo\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ga-p.com\\\/en\\\/#website\"},\"datePublished\":\"2023-04-12T05:38:28+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/ga-p.com\\\/en\\\/news\\\/javier-vinuesa-and-adrian-boix-on-late-interest-on-personal-income-tax-arrears\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/ga-p.com\\\/en\\\/news\\\/javier-vinuesa-and-adrian-boix-on-late-interest-on-personal-income-tax-arrears\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/ga-p.com\\\/en\\\/news\\\/javier-vinuesa-and-adrian-boix-on-late-interest-on-personal-income-tax-arrears\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/ga-p.com\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Javier Vinuesa and Adri\u00e1n Boix on late interest on personal income tax arrears\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/ga-p.com\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/ga-p.com\\\/en\\\/\",\"name\":\"Despacho de abogados G\u00f3mez-Acebo & Pombo\",\"description\":\"G\u00f3mez-Acebo y Pombo es una firma de abogados independiente, con experiencia internacional, especializada en todas las \u00e1reas del derecho de los negocio.\",\"publisher\":{\"@id\":\"https:\\\/\\\/ga-p.com\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/ga-p.com\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/ga-p.com\\\/en\\\/#organization\",\"name\":\"Despacho de abogados G\u00f3mez-Acebo & Pombo\",\"url\":\"https:\\\/\\\/ga-p.com\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/ga-p.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/ga-p.com\\\/wp-content\\\/uploads\\\/2024\\\/09\\\/Logo-1-1.svg\",\"contentUrl\":\"https:\\\/\\\/ga-p.com\\\/wp-content\\\/uploads\\\/2024\\\/09\\\/Logo-1-1.svg\",\"caption\":\"Despacho de abogados G\u00f3mez-Acebo & Pombo\"},\"image\":{\"@id\":\"https:\\\/\\\/ga-p.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Javier Vinuesa and Adri\u00e1n Boix on late interest on personal income tax arrears - Despacho de abogados G\u00f3mez-Acebo y Pombo","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/ga-p.com\/en\/news\/javier-vinuesa-and-adrian-boix-on-late-interest-on-personal-income-tax-arrears\/","og_locale":"en_US","og_type":"article","og_title":"Javier Vinuesa and Adri\u00e1n Boix on late interest on personal income tax arrears - Despacho de abogados G\u00f3mez-Acebo y Pombo","og_description":"Javier Vinuesa and Adri\u00e1n Boix talk about late payment interest on personal income tax. 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