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Tax Newsletter - April 2019
Tax Newsletter - March 2019 | Miscellaneous
Tax Newsletter - March 2019 | Legislation
Tax Newsletter - March 2019 | Rulings
Tax Newsletter - March 2019 | Decisions
Tax Newsletter - March 2019 | Judgments
Supplementary returns filed to implement tax auditors’ interpretation cannot result in surcharges
National Appellate Court concludes in two judgments that surcharges cannot be assessed where the supplementary returns are filed to implement a tax audit interpretation in later years falling outside the scope of that audit.
Tax Newsletter - March 2019
Supreme Court confirms discriminatory tax treatment to non-Spanish resident mutual funds
In a judgment dated March 27, 2019, the Supreme Court established that the justification for restrictions on the movement of capital may only be held valid if set out in the law.
Chambers names Garrigues Tax Firm of the Year in Spain
Garrigues has been named Tax Firm of the Year at the Chambers Spain Awards. The award was presented at the first edition of the national awards organized by UK directory Chambers & Partners to recognize the work of firms operating in…
A new standard in tax compliance
Article by José Vicente Iglesias, partner at Tax Department of Garrigues in Madrid ('Expansión').
DIAN issues a reminder of the mandatory deadlines for renewing the registration of not-for-profit entities for the purposes of the Special Tax Regime
The Directorate of National Taxes and Customs (DIAN) recently issued a reminder to taxpayers of the deadlines - established in Decree no. 2442 of December 27, 2018 issued by the Ministry of Finance - by which not-for-profit entities…