Publications - Tax
As we recalled in our alert on April 15 (see here), companies that have already elected the REDEME monthly refund scheme have a few days left for electing this scheme with effect in their April returns (a few more days for those filing quarterly…
On April 15, 2020, the Official State Gazette -BOE- published Royal Decree-Law 14/2020, of April 14, 2020, extending the filing and payment deadline for certain tax returns and self-assessments (see our alert). This extension benefits taxpayers that…
As a result of the economic circumstances caused by the health crisis, a great many companies are implementing temporary layoff procedures for suspension of work or reduction of hours, based on force majeure grounds or economic, technical,…
Pandemic has entered the world’s daily vocabulary in the most dramatic and unexpected way. As the severity of the situation worsens, a growing number of legislative initiatives attempt to address the needs of citizens and society in the face…
For another week running, Garrigues examines the key legal issues that companies should be aware of to continue forward in the current context.
The health crisis created by the spread of COVID-19 has led governments worldwide to adopt tax measures in an attempt to soften the economic effects for individuals and companies. In this new context, Garrigues has been preparing and sending alerts…
In the context of the current health crisis generated by the spread of COVID-19, the Peruvian Government has issued several fiscal measures, mainly aimed at providing a flexible regulatory scheme for the fulfilment of tax obligations and the…
On April 15, 2020, the Official State Gazette -BOE- published Royal Decree-Law 14/2020, of April 14, 2020, extending the filing and payment deadline for certain tax returns and self-assessments. This extension benefits small and medium-sized…
On 31 March, 2020 an amendment to the Act on specific solutions related to the preventing, counteracting and combating COVID-19, other infectious diseases and crisis situations caused by them, together with other acts (the “Act”) entered…
Decree-law n°2.20.292, published in the Official Gazette on March 24th, has suspended the running of all time frames provided by legal and regulatory provisions.
In an announcement issued on March 23rd the Direction Générale des Impôts has stated that donations made by corporate income tax taxpayers to the solidarity fund Fonds Covid-19 that has been created to fight the pandemic…
An announcement made by the Direction Générale des Impôts (DGI) on March 27th has extended the deadline to fulfill some corporate income tax obligations.