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Publications - Tax

  • Spain: The General Directorate of Taxes (DGT) clarifies that capital reductions with return of contributions have no impact on the capitalization reserve

    En contra del criterio que venían manteniendo algunos tribunales económico-administrativo regionales y la DGT, se concluye ahora que, si las aportaciones a los fondos propios no se tienen en cuenta para computar el incremento de los fondos propios…

  • China: Dealing with the future tax administration on enjoying treaty benefit for preferential tax rate on dividends

    Under China's tax laws, non-resident companies generally face a 10% tax on China-sourced dividends, but avoidance of Double Taxation Treaties with countries like Spain or France can reduce this to 5% if specific conditions are met. These companies…

  • Tax Newsletter – April 2024

    We analyze the main news, judgments, resolutions and regulations in the latest issue of the Tax Newsletter.

  • This is the Artificial Intelligence Strategy in the Strategic Plan of the Spanish Tax Agency

    El Plan Estratégico de la Agencia Tributaria española establece los principios que deberán guiar el uso de la inteligencia artificial para la prevención y lucha contra el fraude fiscal. Se echan de menos, no obstante, referencias expresas a derechos…

  • Garrigues Sustainable Newsletter - April 2024

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

  • Peru: The deadline is approaching for Peruvian consortia, funds and trusts to submit the declaration of ultimate beneficial owner

    Any Peruvian or foreign company or investor who directly or indirectly participates in the results or exercises effective control of the legal arrangement shall take into account the declaration to be made within the first 20 days of July 2024.

  • Tax Newsletter - March 2024

    We analyze the main news, judgments, resolutions and regulations in the latest issue of the Tax Newsletter.

  • Spain: Time of imputation of refunds of taxes declared unconstitutional

    The Spanish Constitutional Court has been limiting the temporal effects of the unconstitutionality of tax rules, in the case of non-consolidated situations, to the date on which the corresponding ruling is handed down, with an expansive…

  • Poland: How to make business decisions taking into account the Polish tax system

    We share a complete guide on the Polish tax system in terms of basic charges like income taxation, VAT or real estate tax.

  • 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.

  • Tax Newsletter - February 2024

    We analyze the main news, judgments, resolutions and regulations in the latest issue of the Tax Newsletter.

  • Spain: The DGT allows credits for environmental investment to be claimed without modifying the self-assessments for the years in which the investments were made

    In a recent binding ruling, the DGT has relaxed its position and allowed environmental credits to be claimed within the maximum application period of 15 years, even where the investments were made in years that have already been inspected.