We inform you about two recent Supreme Court rulings recognizing the right to recover a partial refund of the Economic Activities Tax for 2020, due to the suspension of business activity during the COVID-19 pandemic.
The High Court supports the possibility of reviewing past settlements in order to refund the proportional amount corresponding to the period during which business activity was completely suspended.
This doctrine excludes those businesses that operated partially, as well as those that reduced their economic activity due to limitations or restrictions.
Our Tax Procedure team is at your disposal to analyse the impact these rulings may have on your company.