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Updates Tax 7-2012
TAX PREPAYMENTS: FORMS 202 AND 222
Tax Bulletin December 2012
A recurring topic of debate with tax inspectors is whether it is legitimate to claim from companies the withholdings they did not make from their employees (or other recipients) where, when the authorities’ review took place, those recipients had…
SOCIMI: A true Spanish REIT!
Spain launched a very particular type of REIT in 2009, the SOCIMI (“Sociedades Cotizadas de Inversión en el Mercado Inmobiliario” or “Listed Corporations for Investment in the Real Estate Market”), with a tax regime that was very…
Garrigues and Taxand present the ‘Guide on sportsperson taxation in certain relevant jurisdictions’
The Guide is basically aimed at the advisers and representatives of sportspersons, as well as at sportspersons themselves. In a world where it is increasingly common for sportspersons to change team and country of residence, the decision on what…
Garrigues, authorized to open branches in Portugal
The General Council of the “Ordem dos Advogados de Portugal” (Portuguese Bar Association) has authorized the General Partnership J&A Garrigues to establish a branch in Portugal to provide legal services. Within the new few days, this…
Updates Energy 4-2012
Bill on Tax measures in the area of the environment and energy sustainability
Tax Bulletin August September 2012
The process of decentralization and of promoting the ability of the municipal and autonomous community authorities to create and define their own taxes has led to the approval of new forms of taxation in recent years. In some cases, this has…
Your children are residents. What about you? Take another look at your tax status
The school year in the Balearic Islands starts at the beginning of September each year and ends well into June of the following year. This means that pupils at Spanish schools must spend approximately 9 months of the year in the country, or…
Garrigues named ‘Tax Firm of the Year’ in Spain for fourth year running
Garrigues has won the European award for ‘Tax Firm of the Year’ in Spain for the fourth consecutive time. It is the only firm that has won the award in the four-year history of the ‘European Tax Awards’ which are presented annually by…
El centro de estudios garrigues pone en marcha el foro de fiscalidad internacional
(30/06/04) El Centro de Estudios Garrigues ha puesto en marcha el Foro electrónico de Fiscalidad Internacional. Se trata de un lugar de encuentro permanente donde debatir la actualidad fiscal de nuestro país y en el que sus integrantes tendrán…
Some current trends in taxation in emerging markets: Brazil, China and India
The gradual transition of the BRIC economies towards a focus on domestic growth is matched by a corresponding shift in tax policy. The following article considers the development of taxation in Brazil, China and India, particularly with regard to…
Updates Tax 6-2012
FINANCE COSTS: RULING BY THE DIRECTORATE-GENERAL OF TAXES OF JULY 16, 2012