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Software as a Service (SaaS): a challenge posed by highly complex tax rules in a digital and interconnected world
Software as a Service or SaaS, which allows remote technological support to be offered across borders, raises various questions in tax matters in an interconnected world. In this article, Garrigues tax experts analyze the tax treatment of SaaS in…
New forms (Models RFI) to avoid international double taxation were approved
The new model forms 22-RFI, 23-RFI and 24-RFI, which are required for the application of international double taxation conventions, were approved by Dispatch No 6403/2021 of 30 June…
Tax on Certain Digital Services: the Directorate-General of Taxes clarifies some key aspects of the tax
Among others, it clarifies that when the tax base must be determined provisionally because the taxpayer does not have all the elements necessary for calculating it definitively, the subsequent regularization will not give rise to surcharges but…
The new double taxation agreement between Spain and China has also entered into force in China
The new double taxation agreement between Spain and China has now also completed the internal legislative procedure in China, and, thus, has entered into force, according to Announcement (2021) No. 16, which was issued by the State Administration…
Portugal: Reduction from 18% to 16% of the VAT rate in Azores
The Parliament of the Autonomous Region of Azores approved a generic reduction of 30% of the national personal income tax (PIT), corporate income tax (CIT) and value added tax (VAT) rates through the …
Portuguese Government regulates the 'IVAucher' programme
Following the approval of the 'IVAucher' program by the State Budget Law for 2021, which aims to support and stimulate the accommodation, culture and restaurant sectors, the…
COVID-19: The deadline to comply with the obligation to submit the transfer pricing documentation has been postponed
It has been published in the official website of the Portuguese Tax Authority…
Tax Newsletter - May 2021
Surcharges do not have to be imposed where the taxpayer files self-assessments outside the time limit to adapt its conduct to points made by the auditors
A surcharge has to be imposed for the late filing of self-assessments. For this to apply, however, the self-assessment must be filed spontaneously, in other words not due to a prior request by the authorities. In a new decision, the Central…
COVID-19: Postponement of the deadline to submit the Modelo 22 return and others
The Government approved, through Dispatch n.º 191/2021-XXII, of 15/06, the extension of the deadlines to…
Spain introduces DAC6 transposition regulations
Article by Juan Luis Zayas (partner) and Nicolás Cremades (principal associate) in Madrid ('ITR').
COVID-19: The VAT exemption applicable to domestic and intra-Community supplies of goods needed to combat the effects of the outbreak was extended from April to December
The VAT exemption applicable to domestic supplies and intra-Community acquisitions of goods, needed to combat the effects of the COVID-19 disease by the State and other public bodies or by non-profit organizations, was extended from 30 April to…