Publications - Tax
Order no. 791-A/2019, of Secretary of State for Fiscal Affairs, was officially published, which approves the withholding tax rates applicable to employment income (category A) and pensions (category H), obtained by the resident taxpayers in mainland…
At the council of ministers’ meeting held on January 18 the Bill on the Tax on Certain Digital Services (known as the “Google tax”) was approved, after undergoing the period for public consultation and comments between October 23…
Decree-Law no. 123/2018, 28 December, was officially published, that amends the Decree-Law no. 111-B/2017, 31 August 2017, which modified the Public Contracts Code (“CCP”) in order to transpose the Directive 2014/55/EU of the European…
The Ministry of Finance, the State Administration of Taxation (SAT), the National Development and Reform Committee and the Ministry of Commerce have jointly released Cai Shui (2018) No. 102, Circular on Expanding the Applicable Scope of the…
Order no. 616/209, of 14 January of the Secretary of State for Fiscal Affairs was officially published, which approves the new Modelo 22 form (Corporate Income Tax), respective appendixes and filling instructions, as a result of the amendments…
Law no. 3/2019, of 9 January, was officially published, which amends the Personal Income Tax Code (“PIT”) and establishes conditions of access to tax incentives in programs of affordable rental housing construction.
Law no. 71/2018, of 31 December, was officially published, which approves the Budget Law for the year 2019 and enters into force on 1 January 2019.
Royal Decree-Law 27/2018, of December 28, 2018, adopting certain measures related to tax and the cadaster was published in the Official State Gazette on December 29, 2018, and came into force the day after. The key new items of legislation are…
A significant judgment on taxation of a nonresident who came to Spain to care for a sick family member headlines our December Tax newsletter, prepared by professionals in the Garrigues Tax Department. The newsletter also looks at recent Court of…
Ministerial Order no. 317/2018, of 11 December, was officially published, which updates the annual monetary devaluation indexes applicable to the goods and rights disposed during 2018, whose value should be updated in accordance to articles 47 of…
As a result of some amendments made to tax legislation during 2018, it is necessary to update certain tax forms used to comply with reporting obligations concerning the application of tax benefits related to the Personal Income Tax (PIT) and…