Publications - Tax
Garrigues Sustainable Newsletter - January 2023
In this newsletter we compile the most relevant legal news on ESG matters in Spain, published by Garrigues.
Portugal: Procedures to be adopted in view of updating the withholding tax tables applicable in 2023
Due to the update of the withholding tables applicable to employment income (category A) and pensions (category H), received by residents in mainland Portugal, for the first and second semesters of 2023, the procedures to be adopted by the paying…
Tax Newsletter - December 2022
Poland allows the creation of VAT groups from 1 January 2023
The new regulation facilitates management and may have a positive impact on financial liquidity in the capital group, whereas administrative activities related to the functioning of the VAT group are limited.
Portugal: Postponement of the deadline for submitting form Model 10 ('Declaração Modelo 10')
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…
Portugal: Average value of construction per square meter for IMI purposes to be in force in 2023
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.
2023: The most significant legal developments that companies in Spain should keep on their radar
Garrigues analyzes from every business law angle the most significant legislative changes that are due to arrive next year.
Spain: New levies on energy and on credit institutions and new solidarity tax on large fortunes have been created
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…
Portugal: New measures of flexibilization of tax obligations compliance
New measures to facilitate tax obligations compliance were approved through Decree-Law no. 85/2022, of December 21.
Summary of the tax measures in the General State Budget Law for 2023
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…
Spain - Startups Law: new tax regime for startups defined
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…
Portugal: Communication of invoices and inventories and invoices issued in PDF: extension of deadlines in 2023
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…