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Pro-taxpayer DGT resolutions are binding for tax application bodies
TEAC notes that the tax authorities have to observe the principles provided given in the DGT's resolutions, meaning that any assessments that depart from those principles are null and void, without any need to examine the facts of the case.
Tax Newsletter - April 2021
COVID-19: New tax deadlines extensions approved in Portugal
The Portuguese Government approved, through Dispatch no. 133/2021-XXII, of 22 April, new deadlines…
Tax Newsletter - March 2021
2020 personal income tax and wealth tax filing season: how to depreciate inherited or gift properties
In the tax information and on the draft return that the finance authority will make available to taxpayers, greater details will be provided of income obtained from rental property, including a calculation of depreciation expense. The Spanish…
DAC 6: Official reporting forms and the forms for communications between private parties have been published
Following the transposition of Council Directive (EU) 2018/822 of 25 May 2018 (DAC 6) by Law 10/2020, of December 29, 2020, and its implementing regulations adopted in Royal Decree 243/2021, of April 6, 2021, the forms for reports and…
A new double taxation agreement between Spain and China has been published
The March 30, 2021 edition of the Official State Gazette published the new Agreement between China and Spain for the elimination of double taxation, done at Madrid on…
DAC 6: Regulations completing transposition of the directive in Spain have been published
Law 10/2020 of December 29, 2020 published on December 30, 2020 (see our alert on this law), transposed into Spanish law …
COVID-19: New deferral in Portugal on the payment of VAT and IRS and IRC withholding taxes
The Portuguese Government approved a new review to the deferral scheme foreseen for tax compliance obligations by …
What has COVID-19 changed for companies in Spain from a legal standpoint?
One year after the state of emergency was declared in Spain due to the spread of COVID-19, Garrigues analyzes the regulatory changes companies face both now and post-pandemic.
Garrigues adds new partner Miguel Pimentel to its tax department in Portugal
Garrigues has boosted the tax department in Portugal by taking on Miguel Pimentel to coordinate the Portuguese international taxation practice. Pimentel joins partners Pedro Miguel Braz, department director and coordinator of the Portuguese tax…
Tax Newsletter - February 2021