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583
  • Portugal - Real estate capital gains obtained by non-residents: clarifications

    Until 2022 real estate capital gains obtained in Portugal by non-residents were taxed autonomously at the special IRS rate of 28%, except when residing in a Member State of the EU or the European Economic Area and opting to be taxed according to the progressive rates applicable to residents in Portugal from 14.5% to 48%, plus the additional solidarity rate for taxable income exceeding EUR 80,000 (applicable on the exceeding part).
  • Portugal: Meal allowance amount increases to € 6.00

    Ordinance no.107-A/2023, of April 18th was published in the Official Gazette (Diário da República), increasing, from € 5.20 to € 6.00, the meal allowance amount for civil servants.
  • Portugal: Temporary VAT exemption to certain food products

    Law no. 17/2023, of April 14, recently approved determines the exceptional and temporary application of VAT exemption to certain food products, from 18 April to 31 October 2023, to mitigate the inflation effect.
  • The Supreme Court rules that Spanish tax legislation discriminates against nonresident hedge funds in Spain

    According to the Court, nonresident hedge funds should be treated like residents if they prove that they are open-ended entities, that they have the relevant authorization, and that they are managed by an authorized management company pursuant to the terms of Directive 2011/61/EU.
  • The European Parliament approves the proposal for a directive on the pay gap

    The European Parliament approves the proposal for a directive to strengthen the application of the principle of equal pay between men and women with the aim to close the pay gap.
  • Spain: Partial modification of social security contributions order for 2023

    The new order updates the lower limit for the social security contribution base in each regime in relation to the minimum wage approved for 2023.
  • Colombia: Constitutional Court declares articles 66, 67 and 68 of Law No 2195/2022 unconstitutional

    On March 27th Colombia’s Constitutional Court issued a press release, in connection with the D-14851 process, declaring the unconstitutionality of articles 66 (incentives relating to leniency programs) and 67 and 68 (new sanctioning regime) of Law No 2195/2022, due to vices during the legislative process of said law.
  • Everything you ever wanted to know about new restructuring plans in Spain but never dared to ask

    A few months have now passed since the deepest reform of the Insolvency Act was passed in Spain last September 2022. Perspective has now been gained on how courts view the new legal instruments.
  • Spain: Seven key takeaways on the pension reform

    The new law contains various measures increasing social security contributions, together with major changes to the retirement pension system.
  • Chile: Implementation of the Energy Efficiency Law moves forward

    With the issuance of Resolution 13 of 2023, the implementation of the Energy Efficiency Law of 2021 (Law 21305) is moving forward. This new resolution lists the companies that must actively manage their energy consumption and how it should be implemented.