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Tax Newsletter - June 2018 | Legislation
Tax Newsletter - June 2018 | Judgments, decisions and rulings
Spanish penalties for infringement of anti-money laundering are not proportionate
La normativa española establece una obligación en virtud de la cual las personas físicas deben declarar el dinero en efectivo que sacan a través de la frontera. Si no lo hacen, se enfrentan a una sanción que puede ascender hasta el doble de la…
Tax Newsletter - June 2018
Repeal of the tax benefit for film production
Decree-Law no. 45/2018, of June 19th, was officially published, which creates the Tourism and Cinema Endorsement Fund and repeals the tax benefit for film production set in article 59.º-…
Garrigues 1st Digital Forum: The digital revolution demands a cross- cutting legal response
Regulations have not managed to effectively keep up with the rapid development of technology. This disparity in the rate at which both have changed, has given rise to a number of legal questions that require a global approach to their new…
A new Act is to come into force on 14 June on Support for New Investments (creating the “Polish Investment Zone”) under which it will be possible to recover a major portion of outlays incurred for new investments (up to 70%)
The newly introduced support is CIT relief granted for a period of between 10 and 15 years, constitutes state aid, and is classified as regional aid.
As of 1 July 2018 changes in VAT regulations will come into force putting an end to taxpayers’ freedom to proceed with VAT specified on an issued invoice so called split payment
The introduction of the new legislation will affect taxpayer’s cash - flow, so it would be advisable to begin preparing for the enactment of the new legislation now.
Box 40 regularizations annex
Ministerial Order no. 166/2018, of June 8th, was officially published, which changes the filling instructions of box 40 regularizations annex of the VAT periodic statement.
Rental Electronic Receipt
Ministerial Order no. 156/2018, of May 29th, was officially published, which amends Ministerial Order no. 98-A/2015, of March 31st, and approves the discharge receipt form (designated…
Garrigues launches its new guides on doing business in nine different countries
Local professionals offer the essential legal information which an investor intending to do business in different jurisdictions in Europe, Latin America or Asia needs to know.
Spain offers the most advantageous R&D&I tax incentives among OECD countries
Experts agree that despite Spain’s highly favorable regulation, companies are not fully maximizing R&D&I tax incentives.