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  • PTA clarifies some amendments introduced by the SIMPLEX + Program

    Ruling no. 30211, of 15 March, was disclosed by the Portuguese Tax Authorities, clarifying the…

  • CIT - The PTA clarify the scope of the waiver of Special Payment on Account applicable in FY2019

    Ruling no. 20208, of 18 March 2019, was disclosed by the Portuguese Tax Authorities (“PTA”),…

  • New tax developments and outlook in Latin America for 2020

    New special report prepared by the professional practitioners in the Garrigues Tax Department

  • Tax Newsletter - February 2019 | Legislation

  • Tax Newsletter - February 2019 | Rulings

  • Tax Newsletter - February 2019 | Judgments

  • Spanish courts start overturning penalties related to form 720

    A Castilla y León high court judgment has rendered the penalties imposed on a taxpayer null and void.

  • Tax Newsletter - February 2019

  • These are Spain's measures to prepare for a no-deal Brexit in the fields of employment, judicial cooperation, financial services and customs

    The Spanish government has adopted a range of contingency measures to prepare for the event of the United Kingdom leaving the European Union without an agreement on March 30, 2019. They are temporary measures approved through Royal…

  • SIMPLEX + program approves new invoicing rules

    Decree-Law no. 28/2019, of 15 February, was officially published, within the framework of the SIMPLEX + program, in order to promote the dematerialisation and reduce over-bureaucratisation…

  • The deadline to execute the communications to be made under the Special Regime for Group Taxation (RETGS) ends in the end of March

    Until the 31 March 2019, the following communications must be made to the Tax and Customs Authorities, through the start-up form or change of activity form to be submitted by electronic means.

  • CIT - Special Payment on Account to be paid until the end of March

    The deadline to deliver the special payment on account (“PEC”) regarding fiscal year 2019 ends on 31 March for taxable persons resident within the Portuguese territory engaged primarily in a commercial, industrial or agricultural activity and non…