Publications - Tax
According to the Directorate General of Taxes, exempt dividends and capital gains obtained by foreign holding companies do not have to be declared in Spain.
The IFICI is a tax incentive focused on attracting qualified talent to drive innovation and scientific research in Portugal.
Among others, a tax is created on the margin of interest and commissions of certain financial institutions, the savings tax rate is increased in the Personal Income Tax for taxable income over EUR 300,000 and an exemption is introduced for Personal…
In particular, the reserve may be used for investment in the renovation of social housing.
We review its main characteristics and remind you of the aspects to which you should pay special attention.
En la Newsletter de Tributario de Garrigues recopilamos, mes a mes, las novedades más relevantes de esta área de práctica: sentencias, resoluciones, normativa...
This edition covers key indirect tax developments in Portugal in the last months, especially regarding the postponing, from 2024 to 2025, of the extraordinary use of PDF invoices as electronic invoices and the Stamp Duty framework of financial…
In recent rulings related to the deduction for R&D&i in Corporate Income Tax and for Hydrocarbon Tax, the Supreme Court offers important reflections on the value of expert evidence in tax proceedings and on the value of reports issued by…
The Supreme Court of Spain delimits the binding scope of the reasoned report for the R&D&I deduction
The Supreme Court has confirmed that the reasoned reports are binding on the tax administration both in the classification of the activity and in the quantification of the basis for the deduction for tax years started before 2015. However, the issue…
The deduction will amount to 20% of the acquisition value of certain assets and will require the maintenance of the investment and residence for several years.
A comprehensive compilation of the main new developments in tax matters in Spain.
The State and Autonomous Community governments affected by the DANA that occurred between 28 October and 4 November 2024 have approved various tax measures aimed at alleviating the economic costs and formal obligations of those affected in these…