Publications - Tax
Portugal: Government extends tax deadlines after electrical failure that affected the Tax Authority’s Portal
The Portuguese Government approved the extension of several tax deadlines following the constraints experienced in accessing the Finance Portal.
The carbon border adjustment mechanism: what it is and how it can affect importers of goods
This mechanism, already in force since 1 October 2023, provides for a more flexible transitional regime until 31 December 2025.
Portugal Indirect Taxes Newsletter - N.º 3
This edition highlights recent changes in the area of indirect taxation, with particular focus on the recent ruling issued by the Supreme Administrative Court to harmonize case law regarding the application of the reduced VAT rate to urban…
Garrigues Sustainable Newsletter - April 2025
In this newsletter we compile the most relevant legal news on ESG matters in Spain, published by Garrigues and G-advisory.
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…
ViDA (VAT in the Digital Age) project: Which of its components will have the greatest impact on the tourism industry?
A new EU directive known as the VAT in the Digital Age (ViDA) package has been published, bringing a major change to the common system of VAT in the European Union, with particular impact on the digital and tourism industries.
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)
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…
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…
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.