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Publications - Tax

  • Tax Newsletter - April 2020

  • COVID-19: Tax measures approved to support donations and the cultural sector

    The May 6 edition of the Official State Gazette published Royal Decree-Law 17/2020, of May 5, 2020, approving measures to support the cultural sector and tax measures to confront the social and economic impact of COVID-19.

  • COVID-19 Special Newsletter - Spain | Week between May 4 and May 10

    Reopening to the public of establishments, effects of RDL 16/2020 on procedural, insolvency and tax matters, labor measures in preparation for de-escalation and news on administrative procedures

  • COVID-19: CIT and VAT implications of measures in the corporate and insolvency fields introduced by RDL 16/2020

    The April 29, 2020 edition of the Official State Gazette -BOE- published Royal Decree-Law 16/2020, of April 28, 2020 on procedural and organizational measures to confront COVID-19 in the justice system, aimed primarily at getting the justice system…

  • COVID-19: Publication of royal decree-law mapping steps to be followed in justice system procedures

    We analyze Royal Decree-Law 16/2020, of April 28, 2020, published in the April 29 edition of the Official State Gazette (BOE), adopting procedural and organizational measures to confront COVID-19 (RDL 16/2020). And entering into force on April 30,…

  • COVID-19: Renegotiation of mortgage facility agreements and effect on transfer and stamp tax

    Halted economic activity and a continued decline in revenues in the business sector as a result of COVID-19 have, in the same way as in the 2008 crisis, compelled companies to refinance or renegotiate debts (secured by mortgages in a few cases) with…

  • VAT on donations of medical equipment following Royal Decree-Law 15/2020 and subsequent information notice NI GA 13/2020 dated April 23 from the Customs Department

    Commission Decision (EU) 2020/491 of April 3 granted import duty relief and a VAT exemption in respect of imports of necessary goods to combat the effects of the COVID-19 outbreak.

  • COVID-19 Special Newsletter - Spain | Week between April 27 and May 3 2020

    Critical plans for a return to activity, taxes on the renegotiation of loans, notification of judicial decisions, and doubts regarding leases

  • Tax Authority clarifies amendments made by the State Budget Law for 2020 on VAT

    Tax Authority ("AT") issued instructions, through Circular Letter no. 30219, of 2 April, clarifying the most significant changes to the VAT Code ("CIVA") resulting from the State Budget Law for 2020 (Law no. 2/2020, of 31…

  • COVID-19: These are the additional urgent measures introduced by Royal Decree-Law 15/2020 to support the economy and employment

    We analyze from the standpoint of corporate law/commercial contracts, labor, tax, litigation and administrative law, the main new legislation introduced by Royal Decree-Law 15/2020, of April 21, 2020, adopting additional urgent measures to support…

  • COVID-19: Morocco extends the public health emergency

    Decree n°2-20-330, published in the Official Gazette on April 19th, has extended the public health emergency through May 20th.

  • COVID-19: Last opportunity until April 30 to elect the monthly refund scheme with effect from April 2020

    As we recalled in our alert on April 15 (see here), companies that have already elected the REDEME monthly refund scheme have a few days left for electing this scheme with effect in their April returns (a few more days for those filing quarterly…