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  • It was approved the right to compensatory interests for the payment arising from rules declared unconstitutional or illegal

    Law no. 9/2019 of 1 February, was officially published, which amends the General Taxation Law (“LGT”), that was approved by the Decree-Law no. 398/98, of 17 December.

     

  • Sound legal planning is key for successful startups

    Garrigues and startup incubator Demium host the ‘Una visión 360º’ event on the legal challenges faced by startups

  • New framework for the PIT Return Form has been approved

    Ministerial Order no. 34/2019, of January 28th, was officially published, which establishes the new framework of the Personal Income Tax Return Form (Modelo 3). 

  • SIGI – New vehicle in Portugal for real estate investment

    10 main features of Portuguese REITs

  • Council of Ministers approves the Bill on the Tax on Certain Digital Services

    At the council of ministers’ meeting held on January 18 the Bill on the Tax on Certain Digital Services (known as the “Google tax”) was approved, after undergoing the period for public consultation and comments between October 23 and November 15…

  • Spain: Government approves the Bill on the Financial Transaction Tax

    At the council of ministers’ meeting held on Friday 18 the Bill on the Financial Transaction Tax (known as the “Tobin tax”) was approved, after undergoing the period for public consultation and comments between October 23, and November 15, 2018.…

  • The IES and SAF-T (PT) accouting file submission and fulfillment have been updated

    Ministerial Order no. 31/2019, of 24 January, was officially published which changes the submission and fulfillment of the Annual Tax and Accounting Information Statement (“IES”), as…

  • IES – The new form of Annex R has been approved

    Ministerial Order no. 32/2019 of 24 January was officially published which approves the new form of Annex R of the Annual Tax and Accounting Information Statement (“IES”) regarding…

  • The filling instructions of the monthly payment declaration have been updated

    Ordinance no. 30-A/2019, of 23 January, was officially published, which approves the new filling instructions of the monthly payment declaration (“DMR”) to be submitted by debtor entities…

  • It was approved the withholding taxes rates applicable in 2019

    Order no. 791-A/2019, of Secretary of State for Fiscal Affairs, was officially published, which approves the withholding tax rates applicable to employment income (category A) and pensions…

  • It was delayed the adoption of the European model of electronic invoicing in public procurement

    Decree-Law no. 123/2018, 28 December, was officially published, that amends the Decree-Law no. 111-B/2017, 31 August 2017, which modified the Public Contracts Code (“CCP”) in order to…

  • Implementation of Scope Expansion of Deferred Withholding Tax Policy on Distributed Profits Reinvested by Foreign Investors for Direct Investment

    The Ministry of Finance, the State Administration of Taxation (SAT), the National Development and Reform Committee and the Ministry of Commerce have jointly released Cai Shui (2018) No. 102, Circular on Expanding the Applicable Scope of…