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  • Deadline for submitting the annual CIT return (Modelo 22 form) extended to 15th July

    The outgoing Secretary of State for Tax Affairs issued, on the 14th, the Dispatch no. 176/2024 - XXIII extending the deadline for submitting the 2023 CIT return (Modelo 22) from 31 May to 15 July 2024.

  • Mexico reinstates conditions for Clean Energy Certificates (CELs)

    This encourages investment in power generation plants through clean energy and achieves higher profitability in the commercialization of CELs.

  • The drinks packaging industry and a tsunami of ESG rules and regulations

    In a new edition of our Garrigues Sustainable Dialogs we look at the changing and hugely complex context that the industry is having to face, following the recently approved waste measures, to be able to continue on its path towards a more…

  • Tax Newsletter - February 2024

    En la Newsletter de Tributario de Garrigues recopilamos, mes a mes, las novedades más relevantes de esta área de práctica: sentencias, resoluciones, normativa...

  • Spain: From 20th March, companies will be required to designate a lawyer within two days

    20th March 2024 will come into effect Royal Decree-Law 6/2023 of 19 December (RDL 6/2023), which amends the Law Regulating Social Jurisdiction (LRJS) and the Civil Procedure Law (LEC) to allow companies to adopt measures for better control of…

  • SEP Regulation: the draft regulation concerning the licensing of standard essential patents takes a significant step towards becoming law

    The European Parliament has approved the Regulation on Standard Essential Patents, whose main objective is to facilitate the  licensing of these patents on fair, reasonable, and non-discriminatory terms. The text must be still approved by the…

  • Final approval for the European directive on greenwashing, requiring greater information to consumers

    The European Council has approved the directive on greenwashing, which will ban commercial practices such as greenwashing and early obsolescence, together with increasing the information that will have to be given to consumers. The new law has yet…

  • México: New requirements to renew the registration in the Registry of Providers of Specialized Services or Works

    Individuals or legal entities registered in the Registry of Providers of Specialized Services or Works must renew their registration each three years.

  • Regulating AI in the EU, US and OECD: the difficult balance between security and driving innovation

    The regulations that are starting to emerge in various different jurisdictions pose major challenges, not just for users, but also for developers of AI systems. In this article we will look at the main differences and the areas of common ground.

  • Tax Newsletter - January 2024

  • Portugal: PTA has decided that Advance Pricing Agreements are the suitable mechanism to determine the transfer pricing method and the arm's lengh pricing, under intragroup service agreements

    The Portuguese Tax Authorities (PTA) decided, in the context of a Binding Information Request (PIV) –Case no. 22442–, that this is not the appropriated approach for determining the transfer pricing method nor the arm’s length pricing between…

  • Spain: The labor measures of Law 4/2023 and their enforceability

    There is considerable uncertainty about the obligation to have protocols under Law 4/2023. It is not possible to conclude from the law whether this obligation will be effective as of 2 March 2024 or whether it is pending regulatory development.