Publications - Tax
TEAC notes that the tax authorities have to observe the principles provided given in the DGT's resolutions, meaning that any assessments that depart from those principles are null and void, without any need to examine the facts of the case.
The Portuguese Government approved, through Dispatch no. 133/2021-XXII, of 22 April, new deadlines extensions for the fulfillment of several tax obligations, without the application of any penalties.
Following the transposition of Council Directive (EU) 2018/822 of 25 May 2018 (DAC 6) by Law 10/2020, of December 29, 2020, and its implementing regulations adopted in Royal Decree 243/2021, of April 6, 2021, the forms for reports and communications…
The March 30, 2021 edition of the Official State Gazette published the new Agreement between China and Spain for the elimination of double taxation, done at Madrid on November 28, 2018.
Law 10/2020 of December 29, 2020 published on December 30, 2020 (see our alert on this law), transposed into Spanish law Council Directive (EU) No 822/2018 of 25 May 2018, on the mandatory automatic exchange of information in the field of…
In the tax information and on the draft return that the finance authority will make available to taxpayers, greater details will be provided of income obtained from rental property, including a calculation of depreciation expense. The Spanish…
One year after the state of emergency was declared in Spain due to the spread of COVID-19, Garrigues analyzes the regulatory changes companies face both now and post-pandemic.
Until the 31 March 2021, the following communications must be made to the Tax and Customs Authorities, through the start-up form or change of activity form to be submitted by electronic means:
The Portuguese Government approved a new review of the flexibility scheme on tax obligations compliance through Dispatch n.º 72/2021-XXII, of 10 March.
The new Model 56 statement was approved by Ordinance no. 50/2021, of 5 March, for the assessment and payment of the extraordinary contribution on suppliers of the National Health Service (“SNS”) of medical devices and medical devices for…