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Portugal: Extension of the filing deadlines for Modelo 22, IES and the Fiscal Dossier
The deadlines for filing the CIT return, the IES and the tax file were extended, in response to the request of the Portuguese Chartered Accountants Association.
Tax Newsletter - April 2025
En la Newsletter de Tributario de Garrigues recopilamos, mes a mes, las novedades más relevantes de esta área de práctica: sentencias, resoluciones, normativa...
Mexico: Keys to International Trade and Import Processes
In an increasingly interconnected world, international trade in goods has become a key driver of economic growth and competitiveness. This practice allows nations to access products, technologies and raw materials that are not produced locally,…
Housing, at the heart of fiscal policy
Following the measures already approved in Catalonia (which have increased the rates of TPO and AJD mainly in real estate transactions carried out by large holders or of significant amounts), the creation of a Complementary State Tax on the…
Mexico: National Workers' Housing Fund Institute (INFONAVIT) Sets Deadline for Employers to Cover Housing Loans of Absent or Incapacitated Workers
As a result of recent reforms to the INFONAVIT Law, a new obligation has been established for employers in Mexico: to cover the mortgage payments of housing loans for their workers when they are absent or incapacitated.
Vacation rental: Reflections on the taxation of non-residents in Spain
The correct taxation of non-resident income derived from the vacation rental of real estate in Spain requires an adequate characterization of such income, a complex task in the light of the regulation and the resolutions of the Directorate…
Mexico: The Constitution is amended to broaden the grounds for preventive imprisonment
On April 1, 2025, a decree was published reforming article 19 and adding article 40 of the Constitution, expanding the cases in which the official pre-trial detention is applicable. It includes crimes such as the use of chemical precursors,…
Portugal: Government extends tax deadlines after electrical failure that affected the Tax Authority’s Portal
The Portuguese Government approved the extension of several tax deadlines following the constraints experienced in accessing the Finance Portal.
The carbon border adjustment mechanism: what it is and how it can affect importers of goods
This mechanism, already in force since 1 October 2023, provides for a more flexible transitional regime until 31 December 2025.
Portugal Indirect Taxes Newsletter - N.º 3
This edition highlights recent changes in the area of indirect taxation, with particular focus on the recent ruling issued by the Supreme Administrative Court to harmonize case law regarding the application of the reduced VAT rate to urban…
Pillar 2: The Regulation of the Global Minimum Complementary Tax for large groups is published in Spain
The regulation primarily establishes the rules for the informative return, regulates the treatment of tax credits, and develops the penalty regime.
Garrigues Sustainable Newsletter - April 2025
In this newsletter we compile the most relevant legal news on ESG matters in Spain, published by Garrigues and G-advisory.