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Approval of voluntary tax-debt adjustment forms in cases involving a tax offense
Law 34/2015, of September 21, 2015, partially amending the General Taxation Law, introduced a new article 252 defining the voluntary adjustment regime preventing the tax authorities from passing on an official copy of the case record to the court…
Tax Newsletter - June 2020 | DGT resolutions
Tax Newsletter - June 2020 | Decisions by economic and administrative tribunals
Tax Newsletter - June 2020 | Judgments
Not electing the special inbound expatriates regime within the time limit implies that the standard personal income tax regime has been chosen
A recent supreme court judgment held that if a taxpayer fails to notify on time the decision to elect the special inbound expatriates regime, it is considered that the standard regime has been chosen. This decision recalled the importance of…
Tax Newsletter - June 2020
Apple Case: The General Court of the European Union limits the control over state aid
The General Court of the European Union (GCEU) concludes in a recent judgment in the 'Apple’ case that the European Commission may assess the correct application of transfer pricing rules and therefore identify the existence of types…
Spanish Constitutional Court publishes the judgment holding unconstitutional Royal Decree-Law 2/2016 in its entirety
On July 7 access was given to the complete wording of the constitutional court judgment, of July 1, 2020, holding unconstitutional,null and void Royal Decree-Law 2/2016 in its entirety due to breaching the substantive boundaries that cannot be…
Clarifications concerning the obligation to submit the transfer pricing documentation to the Portuguese Tax Authorities have been published
A set of clarifications was made available in the official website of…
COVID-19: New postponement in the fulfillment of VAT obligations in Portugal
The Portuguese Government has approved new extensions of the tax deadlines to comply with VAT obligations, by Order no. 229/2020-XXII, of 24 June, that can may be…
COVID-19: Tax credit for technological innovation in automation is increased and unrestricted depreciation is permitted for assets related to electric mobility
The June 24 edition of the Official State Gazette published Royal Decree-Law 23/2020, of June 23, 2020, approving measures for economic recovery in the field of energy and in other areas.
The voluntary payment period for the 2020 tax on economic activities charges has been determined
The May 20, 2020 edition of the Official State Gazette (BOE) published the Decision of May 18, 2020 by the Revenue Department of AEAT (Spanish tax agency), amending the voluntary payment period for the tax on economic activities (IAE) for fiscal…