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Portugal: New codes in the DMR form for IRS Jovem and tax-exempt bonuses in 2025
As part of the changes introduced by the State Budget Law for 2025, the Portuguese Tax Authority has updated the monthly remuneration statement (DMR), introducing new codes to reflect both the IRS Jovem regime and the bonuses that may benefit…
Garrigues named by ITR as Spanish tax firm of the year and Portuguese transfer pricing firm of the year
The awards were presented during the ITR 2025 EMEA Tax Awards which took place in London
Portugal removes Hong Kong, Liechtenstein and Uruguay from tax havens list
Portugal reviews the list of countries, territories, or regions with clearly more favourable tax regimes (commonly referred to as 'tax havens'), excluding Hong Kong, Liechtenstein, and Uruguay from the list.
For the leasing of real estate to be an economic activity, it is sufficient to have a full-time employee who manages the activity
The Supreme Court has put an end to a traditional debate in the field of the benefits of the family business regime in the inheritance and gift tax, by ruling that (contrary to what the Administration and some courts had been arguing), no…
Colombia: Main recurring corporate, tax and labor obligations - Second Half of 2025
In Colombia, companies must comply with certain corporate, tax and labor obligations during the year. In this document we highlight the main obligations to be taken into account in the second half of 2025.
The Supreme Court Sets Transfer Pricing Doctrine in Cash Poolings
The court rejects the asymmetry of interest rates, depending on whether it concerns deposits made by the Spanish subsidiary or amounts received by it as a loan; and emphasizes that the remuneration of the leading entity must be in accordance with…
Mexico: Country of origin rules are a key requirement for preferential tariff treatment and verification processes
One of the fundamental aspects of implementing the free trade agreements signed by Mexico is the proper compliance with and certification of rules of origin. These agreements allow goods originating from member countries to enjoy preferential…
Mexico: Uncertainty in international trade due to the National Guard's new customs related duties
The publication of the National Guard Law (LGN) and other legal amendments has raised some concerns in the foreign trade sector, regarding the granting to this corporation direct authority over customs matters. The extent of its powers and the…
Mexico: Relocation Strategies in Times of Tariffs and Trade Uncertainty
Recent increases in tariffs is prompting many companies to move their production closer to their target markets. In this context, Mexico stands out as a key option due to its location, trade agreements, and manufacturing promotion programs.
The buyer’s mortgage subrogation in real estate transactions in Spain is not subject to Stamp Duty Tax
The Directorate General of Taxes ratifies its traditional doctrine, resolving the doubts that had arisen after the Supreme Court ruling of 2020 referring to condominium extinctions with express release of co-debtors.
Mexico: Essential Guide to the IMMEX Regime and Other Complementary Programs for Boosting Export Manufacturing
The IMMEX Program is a key tool for promoting export manufacturing in Mexico, allowing the temporary importation of raw materials and components and machinery with tax and customs benefits. It is essential to understand its legal framework,…
DAC 9: Approval of the directive on the content and exchange of information on the top-up tax information return
The information return will have to contain general information on the group and information on the relevant jurisdiction; and member states will have to exchange information within three months from when it is filed.