Publications - Tax
In particular, the reserve may be used for investment in the renovation of social housing.
We review its main characteristics and remind you of the aspects to which you should pay special attention.
En la Newsletter de Tributario de Garrigues recopilamos, mes a mes, las novedades más relevantes de esta área de práctica: sentencias, resoluciones, normativa...
This edition covers key indirect tax developments in Portugal in the last months, especially regarding the postponing, from 2024 to 2025, of the extraordinary use of PDF invoices as electronic invoices and the Stamp Duty framework of financial…
In recent rulings related to the deduction for R&D&i in Corporate Income Tax and for Hydrocarbon Tax, the Supreme Court offers important reflections on the value of expert evidence in tax proceedings and on the value of reports issued by…
The Supreme Court of Spain delimits the binding scope of the reasoned report for the R&D&I deduction
The Supreme Court has confirmed that the reasoned reports are binding on the tax administration both in the classification of the activity and in the quantification of the basis for the deduction for tax years started before 2015. However, the issue…
The deduction will amount to 20% of the acquisition value of certain assets and will require the maintenance of the investment and residence for several years.
A comprehensive compilation of the main new developments in tax matters in Spain.
The State and Autonomous Community governments affected by the DANA that occurred between 28 October and 4 November 2024 have approved various tax measures aimed at alleviating the economic costs and formal obligations of those affected in these…
The monetary devaluation coefficients applicable to assets and rights disposed of in 2024 have been published for the calculation of corresponding capital gains.
As recalled by the Spanish Directorate General for Taxes (DGT), the Tax on Constructions, Installations and Works (ICIO) does not tax the performance of an industrial or productive activity but rather the realization of an installation, construction…
In this newsletter we compile the most relevant legal news on ESG matters in Spain, published by Garrigues and G-advisory.