Publications - Tax
The deadlines for filing the CIT return, the IES and the tax file were extended, in response to the request of the Portuguese Chartered Accountants Association.
Correctly classifying a good in foreign trade involves understanding its nature, function, composition and processing degree. This process is governed by the TIGIE and the rules established by organizations such as the World Customs Organization (…
In an increasingly interconnected world, international trade in goods has become a key driver of economic growth and competitiveness. This practice allows nations to access products, technologies and raw materials that are not produced locally,…
Following the measures already approved in Catalonia (which have increased the rates of TPO and AJD mainly in real estate transactions carried out by large holders or of significant amounts), the creation of a Complementary State Tax on the Transfer…
As a result of recent reforms to the INFONAVIT Law, a new obligation has been established for employers in Mexico: to cover the mortgage payments of housing loans for their workers when they are absent or incapacitated.
En la Newsletter de Tributario de Garrigues recopilamos, mes a mes, las novedades más relevantes de esta área de práctica: sentencias, resoluciones, normativa...
The information return will have to contain general information on the group and information on the relevant jurisdiction; and member states will have to exchange information within three months from when it is filed.
The correct taxation of non-resident income derived from the vacation rental of real estate in Spain requires an adequate characterization of such income, a complex task in the light of the regulation and the resolutions of the Directorate General…
On April 1, 2025, a decree was published reforming article 19 and adding article 40 of the Constitution, expanding the cases in which the official pre-trial detention is applicable. It includes crimes such as the use of chemical precursors,…
The Portuguese Government approved the extension of several tax deadlines following the constraints experienced in accessing the Finance Portal.
This mechanism, already in force since 1 October 2023, provides for a more flexible transitional regime until 31 December 2025.
This edition highlights recent changes in the area of indirect taxation, with particular focus on the recent ruling issued by the Supreme Administrative Court to harmonize case law regarding the application of the reduced VAT rate to urban…