Tax

Garrigues

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  • Garrigues once again named ‘Best Tax Team’ by El Confidencial

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

  • How are indirect sales of companies taxed in Latin American countries, Spain and Portugal?

    We analyze how indirect transfers of shares are regulated in the tax systems of Argentina, Chile, Colombia, Mexico, Peru, Uruguay, Spain and Portugal.

  • Portugal: Exceptional extension of tax deadlines in municipalities affected by Storm Kristin

    Following the state of calamity caused by storm Kristin, the Portuguese government decided to allow taxpayers and certified accountants with a registered office or domicile in the affected areas to fulfil their tax obligations without the imposition of interest or penalties until the end of April.

  • Portugal: Extension of the deadline for the communication of December 2025 invoices

    Order No. 166/2025-XXV, dated 22 December 2025, has been published, introducing an exceptional flexibility in the deadline for the communication of invoices relating to December 2025, allowing compliance until 9 January 2026, without any surcharges or penalties.

  • Portugal: Pillar Two - Extension of the deadline for filing the Model 62 return

    Due to the delays in making the necessary application available on the Portuguese Tax Authority Portal for the electronic submission of Model 62 return (Registration Return), the Portugal Government has decided to extend the deadline for its submission until the last day of the 15th month following the end of the 2024 fiscal year.

  • Portugal Indirect Taxes Newsletter – N.º 4

    This edition highlights the measures included in the Draft State Budget Law for 2026, the introduction of VAT groups in Portugal, the first binding information addressing the concept of permanent establishment for VAT purposes, as well as the most recent case-law of the Court of Justice of the European Union (CJEU) regarding the VAT regime for adjustments applied in the context of transfer pricing for intra-group services.

  • Portugal: Update of the monetary devaluation coefficients for 2025

    The monetary devaluation coefficients applicable to assets and rights disposed of in 2025 have been published for the calculation of corresponding capital gains.

  • Portugal: CIT rate is progressively reduced until 2028 to 17%

    The general Corporate Income Tax (CIT) rate will be progressively reduced from 20% to 17% between 2026 and 2028, while the special rate will decrease from 16% to 15% already in 2026.

  • Garrigues named by ITR as Spanish tax firm of the year and Portuguese transfer pricing firm of the year

    The awards were presented during the ITR 2025 EMEA Tax Awards which took place in London

  • Pillar Two: It has been approved the declaration to communicate the submission to the Global Minimum Tax

    The declaration to communicate the starting period of submission to the Global Minimum Tax (GMT) has been approved. This regime imposes the payment of a global minimum tax on large multinational and national groups with annual consolidated revenues exceeding 750 million euros when the group's effective tax rate is less than 15% in a given jurisdiction.