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IRC - New form Modelo 22 has been approved
Order no. 616/209, of 14 January of the Secretary of State for Fiscal Affairs was officially published, which approves the new Modelo 22 form (Corporate Income Tax), respective…
New tax and cadaster legislation
Royal Decree-Law 27/2018, of December 28, 2018, adopting certain measures related to tax and the cadaster was published in the Official State Gazette on December 29, 2018, and came into force the day after. The key new items of legislation are…
Tax incentives to rental agreements have been approved
Law no. 3/2019, of 9 January, was officially published, which amends the Personal Income Tax Code (“PIT”) and establishes conditions of access to tax incentives in programs of affordable…
Tax Newsletter - December 2018 | Miscellaneous
Tax Newsletter - December 2018 | Legislation of interest
Tax Newsletter - December 2018 | Ruling requests
Tax Newsletter - December 2018 | Decisions and Rulings
Tax Newsletter - December 2018 | Judgments
Coming to Spain for family illness reasons does not make an individual a resident
A Murcia high court judgment concluded that a taxable person does not become resident in Spain where their temporary stay in Spain is for family reasons.
Tax Newsletter – December 2018
A significant judgment on taxation of a nonresident who came to Spain to care for a sick family member headlines our December Tax newsletter, prepared by professionals in the Garrigues Tax Department. The newsletter also looks at recent Court of…
The VAT rules applicable to vouchers have been changed
Ruling no. 30208, of 4 January was disclosed on the Portuguese Tax Authorities’ website,…
Interest rate for late payment has been updated
Notice no 212/2019, of 4 January, from the Portuguese Treasury and Debt Management Agency – IGCP, E.P.E was officially published, which establishes the interest rate for…