Publications - Accounting Law
Royal Decree 463/2020, of March 14, 2020, declaring a state of emergency, through its additional provisions 2, 3 and 4, established a scenario of general suspension of time periods, time limits and administrative proceedings that initially seemed to…
Once again this year, personal income taxpayers and corporate income taxpayers who owned assets and rights situated abroad on December 31, 2019 could be under the obligation to file the informational return on assets and rights situated abroad (form…
The deadline by which to file the form related to the April 2020 prepayment of corporate income tax and of nonresident income tax (for non-resident taxpayers who have a permanent establishment in Spain or are pass-through entities with a presence in…
On March 19, 2020, the European Commission issued a communication setting out a Temporary Framework that provides for more flexible and quicker authorization of State aid granted to support the economy in the current COVID-19 outbreak. The Temporary…
The announcement of an epidemiological emergency on the territory of Poland prompted the Polish government to develop special solutions to support the economy.
The March 18, 2020 edition of the Official State Gazette has published Royal Decree-Law 8/2020 of March 17, 2020 on urgent and extraordinary measures to confront the economic and social impact of COVID-19. The decree-law comes into force on its…
On March 16, 2020, the Customs Department published Note NI DTORA 01/2020, issuing instructions derived from the declaration of State of Emergency by Royal Decree 463/2020, of March 14, 2020 (See Note).
On March 14 Royal Decree 463/2020 was published declaring a state of emergency to manage the COVID-19 public health crisis (“the Royal Decree”).
The Ministry of Finance and the State Administration of Taxation (SAT) jointly issued a series of preferential tax policies focusing on key areas and key industries of novel coronavirus pneumonia (NCP) prevention and control (Policies), which come…
The Official Parliamentary Gazette of February 28, 2020 publishes the initiation of the passage through Parliament of the Bill on the Tax on Certain Digital Services (called the Google Tax) to which we referred in our Alert of February 18…
The impact of the health crisis on the business world may have consequences from a contractual, litigation, employment, regulatory and even criminal perspective. The broad range of cases must be addressed individually from a multidisciplinary legal…