Publications

It was approved the urban pressure coefficient for the purpose of the assessment of the extraordinary contribution on local accommodation.

The State Budget for 2024 introduces a new flexibility of the tax calendar with regard to the fulfilment of certain tax obligations.

Professionals in the various practice areas at Garrigues take a look, from all angles of business law, at the main new legislation that companies will face in the coming year.

Plus, for gifts, the giver can receive goods or services from the recipient which are token in nature, and for collaboration agreements, the economic support can be in cash or in kind or consist of supplies of services where they are part of the…

Spanish tax legislation envisages a number of incentives to promote renewable energies and sustainable vehicles which may facilitate the transformation needed to achieve climate objectives.

We analyze the main news, judgments, resolutions and regulations in the latest issue of the Tax Newsletter.

Royal Decree 1007/2023 regulates the new requirements of systems and programs for billing processes and standardize formats for billing records.

Following the publication of the “More Housing Program”, which contains a set of tax measures, the Tax Authority clarifies the scope of the reduced VAT rate for renovation works after said law change. 

The VAT exemption exceptionally applicable to certain food products, previously approved by Law no. 17/2023, of 14 April,  was extended from 31 October to 31 December 2023 by Law no. 60-A/2023, of 31 October.

The new currency devaluation coefficients were published to be applied to goods and rights transferred during 2023.

A comprehensive compilation of the main new developments in tax matters in Spain.

A comprehensive compilation of the main new developments in tax matters in Spain.