Publications - Tax
These new rules are applicable for fiscal years beginning from 2024 and have been introduced to align Spanish regulations with the ATAD Directive.
A comprehensive compilation of the main new developments in tax matters in Spain.
In the last entry of our Tax Blog, we mentioned that the CJEU could clarify or refine its doctrine on professional secrecy in its upcoming ruling on case C-432/23, Ordre des Avocats du Barreau de Luxembourg. This anticipated judgment was issued on…
In a recent resolution, the General Directorate of Taxes (DGT) confirms that script dividends are only valid for fulfilling the dividend distribution obligation in the special regime of Listed Companies for Investment in the Real Estate Market (…
This edition covers key indirect tax developments in Portugal in the last months, including the potential implementation in 2025 of the VAT groups regime and the uncertain adoption of the ViDA Directive. Also addresses some concerns related to…
The CJEU has concluded that the reporting obligations established in the DAC are invalid insofar as they affect lawyers’ professional secrecy, as this guarantees the right to privacy and respect for clients’ private lives. However, it clarifies that…
Decree-Law no. 57/2024, of 10 September, revokes the extraordinary contribution on local accommodation (CEAL) and adjusts the taxation of capital gains resulting from the transfer of properties intended for own and permanent housing, as well as the…
The Supreme Court has concluded that the regulation governing the deduction for new fixed assets in the Canary Islands is Article 26 of the 1978 Corporate Income Tax Law and not, contrary to what the tax administration and majority jurisprudence…
According to the court, Excise and Other Special Taxes Law 38/1992, of December 28, 1992, infringed Directive 2003/96/EC, by charging the special tax on oil and gas on the natural gas used in the generation and cogeneration of electricity and heat.
In this newsletter we compile the most relevant legal news on ESG matters in Spain, published by Garrigues and G-advisory.
In Colombia, companies must comply with certain corporate, tax, and labor obligations throughout the year. This document highlights the main obligations to consider during the second semester of 2024.
According to the most recent criterion of the Directorate General of Taxes (DGT), real estate leasing can be classified as an economic activity for Corporate Income Tax purposes when managed by specialized experts who have been subcontracted, even…