Publications - Tax
In this newsletter we compile the most relevant legal news on ESG matters in Spain, published by Garrigues and G-advisory.
In the Garrigues Tax Newsletter we compile, month by month, the most relevant developments in this practice area: judgments, rulings, regulations...
A recent decision of the Regional Economic-Administrative Court of the Principality of Asturias (Spain) insists on the importance of motivating the guilt or negligence of the de facto or de jure directors, in order to derive liability for the…
A new EU directive known as the VAT in the Digital Age (ViDA) package has been published, bringing a major change to the common system of VAT in the European Union, with particular impact on the digital and tourism industries.
Garrigues experts analyze the legal and tax challenges posed by the regulations, from the new packaging tax to the future deposit and return system (DRS)
The international taxation of artists and athletes has been the subject of analysis and discussion for many years, affecting issues as diverse as tax residence, the delimitation of income that can be classified as “artistic” or “sports” or the…
The regulation primarily establishes the rules for the informative return, regulates the treatment of tax credits, and develops the penalty regime.
According to the case law of the Supreme Court, it is necessary to offer a new hearing when a proposal to impose a penalty is rectified (even to reduce it), so that its omission determines the nullity of everything that has been done. The Audiencia…
Indirect taxation on the acquisition of hotels in Spain is in a state of considerable legal uncertainty, despite the numerous binding rulings of the Directorate General of Taxes (DGT) which reiterate a solid and long-standing criterion.
On March 4, 2025, a bill was submitted to the Congress of Mexico City, proposing a decree to amend the Income Tax Law (ISR). The bill seeks to modify Articles 93, 130, and 132, as well as to add a new article 132 bis, with the objective of imposing…
In the Garrigues Tax Newsletter we compile, month by month, the most relevant developments in this practice area: judgments, rulings, regulations...
Since 2024, Portugal's IFICI tax incentive has provided a preferential tax regime for individuals engaged in scientific research and innovation. However, its implementation is highly complex due to scattered regulations, multiple eligibility…