Tax

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  • Mexico: The Constitution is amended to broaden the grounds for preventive imprisonment

    On April 1, 2025, a decree was published reforming article 19 and adding article 40 of the Constitution, expanding the cases in which the official pre-trial detention is applicable. It includes crimes such as the use of chemical precursors, smuggling and falsification of tax receipts. The reform implies greater criminal risk for individuals and companies that operate with regulated products, even without malicious intent.

  • Vacation rental: Reflections on the taxation of non-residents in Spain

    The correct taxation of non-resident income derived from the vacation rental of real estate in Spain requires an adequate characterization of such income, a complex task in the light of the regulation and the resolutions of the Directorate General of Taxes.

  • The carbon border adjustment mechanism: what it is and how it can affect importers of goods

    This mechanism, already in force since 1 October 2023, provides for a more flexible transitional regime until 31 December 2025.

  • Garrigues named ‘Best Tax Team’ in the El Confidencial awards

    The firm has received this award in all the editions held to date

  • Tax Newsletter - March 2025

    In the Garrigues Tax Newsletter we compile, month by month, the most relevant developments in this practice area: judgments, rulings, regulations...

  • The Tax Administration must give individual reasons for the subjective element in order to derive tax liability

    A recent decision of the Regional Economic-Administrative Court of the Principality of Asturias (Spain) insists on the importance of motivating the guilt or negligence of the de facto or de jure directors, in order to derive liability for the infringements committed by the administered company.

  • Three recent resolutions of the Central Economic-Administrative Court establish criteria in relation to the taxation of artists and athletes

    The international taxation of artists and athletes has been the subject of analysis and discussion for many years, affecting issues as diverse as tax residence, the delimitation of income that can be classified as “artistic” or “sports” or the development of the activity through companies.

  • Extended producer responsibility and environmental taxation under examination after three years of the Waste Law

    Garrigues experts analyze the legal and tax challenges posed by the regulations, from the new packaging tax to the future deposit and return system (DRS)

  • Pillar 2: The Regulation of the Global Minimum Complementary Tax for large groups is published in Spain

    The regulation primarily establishes the rules for the informative return, regulates the treatment of tax credits, and develops the penalty regime.

  • The hearing procedure is essential when the settlement or penalty proposals are rectified

    According to the case law of the Supreme Court, it is necessary to offer a new hearing when a proposal to impose a penalty is rectified (even to reduce it), so that its omission determines the nullity of everything that has been done. The Audiencia Nacional has already concluded in the same way when it is a question of rectifying a settlement proposal.