Tax

Garrigues

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  • Garrigues named ‘Best Tax Team’ in the El Confidencial awards

    The firm has received this award in all the editions held to date

  • Tax Newsletter - March 2025

    In the Garrigues Tax Newsletter we compile, month by month, the most relevant developments in this practice area: judgments, rulings, regulations...

  • The Tax Administration must give individual reasons for the subjective element in order to derive tax liability

    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 infringements committed by the administered company.

  • Three recent resolutions of the Central Economic-Administrative Court establish criteria in relation to the taxation of artists and athletes

    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 development of the activity through companies.

  • Extended producer responsibility and environmental taxation under examination after three years of the Waste Law

    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)

  • Pillar 2: The Regulation of the Global Minimum Complementary Tax for large groups is published in Spain

    The regulation primarily establishes the rules for the informative return, regulates the treatment of tax credits, and develops the penalty regime.

  • The hearing procedure is essential when the settlement or penalty proposals are rectified

    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 Nacional has already concluded in the same way when it is a question of rectifying a settlement proposal.

  • Mexico: Bill submitted to tax inheritances and donations exceeding 15 million pesos

    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 progressive tax rates ranging from 10% to 30% on all income derived from donations, inheritances, and bequests exceeding 15 million pesos.

  • The DGT stresses the concept of autonomous economic unit in relation to indirect taxation in the hotel sector

    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.

  • Tax Newsletter - February 2025

    In the Garrigues Tax Newsletter we compile, month by month, the most relevant developments in this practice area: judgments, rulings, regulations...