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Publications - Tax

  • The DGT concludes that machinery not subject to a license, even if essential for the activity, does not form part of the ICIO tax base

    As recalled by the Spanish Directorate General for Taxes (DGT), the Tax on Constructions, Installations and Works (ICIO) does not tax the performance of an industrial or productive activity but rather the realization of an installation, construction…

  • Garrigues Sustainable Newsletter - October 2024

    In this newsletter we compile the most relevant legal news on ESG matters in Spain, published by Garrigues and G-advisory.

  • The DGT clarifies new rules on deductible financial expenses in Corporate Tax

    These new rules are applicable for fiscal years beginning from 2024 and have been introduced to align Spanish regulations with the ATAD Directive.

  • Tax Newsletter - July, August and September 2024

    A comprehensive compilation of the main new developments in tax matters in Spain.

  • New developments on lawyer-client privilege in CJEU case law

    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…

  • SOCIMI: Script Dividend not valid for meeting dividend distribution obligation when shareholders are PIT or NRIT taxpayers without permanent establishment

    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 (…

  • Portugal Indirect Taxes Newsletter - N.º 1

    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…

  • Lawyers’ Professional Secrecy in recent CJEU Jurisprudence

    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…

  • The Supreme Court definitively resolves which regulation governs the deduction for new fixed assets in the Canary Islands

    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…

  • Supreme Court of Spain: the natural gas used in the generation and cogeneration of electricity and heat should be exempt from the special tax on oil and gas

    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.

  • Garrigues Sustainable Newsletter - July 2024

    In this newsletter we compile the most relevant legal news on ESG matters in Spain, published by Garrigues and G-advisory.

  • Colombia: Main recurring legal obligations - Second semester 2024

    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.