Research on the new taxation issues, especially international taxation, posed by the new business reality.
Analysis of the requirements of constitutional adequacy of the rules making up the tax system and verification of the consequences of the declaration of unconstitutionality of a tax rule.
Gender policy must permeate all public policies, and legislators are increasingly obliged in their normative work to consider the interweaving of the different branches of law that may be affected.
Analysis of the international processes of regulation and control of the exchange of tax-relevant banking information.
Analysis and examination of the rules and models governing the international taxation of income and value added taxes, in particular double taxation conventions and anti-abuse rules.
Study of the challenges facing tax law in the face of new business models.
Analysis of regulatory sources, case law and administrative doctrine. Reviewing and debugging of Tax Ordinances, and their draft amendments, to detect and correct possible dysfunctions or weaknesses in the face of possible legal challenges by taxpayers.
Purification and articulation of management, inspection, sanctioning and collection procedures in order to secure and recover tax debts. Proposal of a general tax ordinance that constitutes a paradigm of adaptation of the regulation of the LGT on taxpayers.
Law 34/2015 and Laws 39/2015 and 40/2015 make it necessary to modify the by-laws. Currently, the Royal Decrees for the modification of all the Regulations for the development of the LGT are pending approval. The revision and adaptation of the Tax Ordinances must be undertaken immediately.
Analysis of the tax regime of social economy enterprises and social enterprises, as well as the tax impact of other alternative economic formulas (economy of the common good, circular economy, social and solidarity economy, etc.) and the requirements of the SDGs.
Combine tourism promotion with sustainable development that preserves the environment as an intrinsic value, the search for new municipal financing formulas that pursue the above aims and an increase in the financial sufficiency of Local Corporations.
Analysis of Value Added Tax in capital companies and in Social and Cooperative Economy companies.
