Publications - Tax
The obligation to submit form Model 10 ("Rendimentos e Retenções – Residentes"), regarding income paid or made available in 2022, may be exceptionally completed until 24 February 2023, without any increases or penalties, according to…
Em 2023, o valor médio de construção por metro quadrado para efeitos do Imposto Municipal sobre Imóveis passa de EUR 512 para EUR 532, de acordo com a Portaria n.º 7-A/2023, de 3 de janeiro, recentemente publicada.
Moreover, a temporary limit is placed in the corporate income tax regime for tax groups on the group's use of tax losses generated by its entities in the taxable period, and significant new legislation is introduced on the tax credit for…
Garrigues analyzes from every business law angle the most significant legislative changes that are due to arrive next year.
New measures to facilitate tax obligations compliance were approved through Decree-Law no. 85/2022, of December 21.
Among others, a new bracket has been created for personal income tax on savings income, a reduced tax rate has been established for entities with net revenues below €1 million, and limits have been placed on the effective use rule for…
The new law has also added flexibility to the special regime for workers assigned abroad, enhanced the tax treatment of carried interest from the management of private equity entities and set out new rules on the obligation to disclose corporate…
The Government approved, through Dispatch n.º 8/2022-XXIII, of 13 December, from the SEAF, a new flexibility of the tax calendar concerning the compliance in 2023 of certain tax obligations on invoicing, in particular regarding the…
Due to its unique geographic location with respect to the North American, European and Asian markets, as well as its simultaneous integration to global value chains due to international trade and investment treaties such as the USMCA and the CPTPP,…
The regulation of the tax is proposed by way of amendments (not yet published in the Spanish parliament) to the Non-government Bill on temporary taxes on the energy and finance industries. The elements of the tax will be determined, in general,…