Garrigues has been doubly recognized as firm of the year in Spain in the categories of tax disputes and indirect tax. The publication International Tax Review (ITR), which covers tax news from firms across the globe, has granted these awards in the context of the EMEA Tax Awards, held yesterday in London and attended by the most noteworthy European firms and lawyers in the tax field. 
The Supreme Court has concluded that directors are entitled to the exemption for work performed abroad as part of their executive activities. Also, the courts are placing limits on the documents that the tax authorities are allowed to request from the taxpayer to prove that the tasks were performed for the benefit of nonresidents companies or entities.
New PIT withholding tax tables, which are in force for the Mainland in 2022, were approved for employment income paid or made available as from 1 July 2022, by Order no. 8564-A/ 2022, of the Secretary of State for Tax Affairs, rectified by Rectification Order no. 629-A/2022.