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Garrigues

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  • Garrigues named in London as best Spanish firm in tax litigation

    Garrigues has been recognized as the best firm in Spain in tax litigation for the second consecutive year. The publication International Tax Review (ITR), which covers tax news from firms across the globe, has granted the firm this honor 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.
  • Garrigues wins five awards at the 8th Expansión Legal Awards

    It was the biggest winner at the awards for Excellence in Business Law Practice.
  • Ignacio Campino joins Garrigues as a partner in the Tax Department in Chile

    Garrigues has brought onboard the lawyer Ignacio Campino at its Santiago de Chile office as a partner in the Tax Department. Ignacio Campino has nearly 20 years’ experience advising Chilean and international enterprises on tax and asset-related matters.
  • Tax Newsletter - March 2023

  • Spain: There is no consensus among the authorities over how transfers of renewable energy projects under development are taxed

    A recent decision by the Navarra provincial tax authorities allows the exemption to be applied to the capital gain on the transfer of shares, which contrasts with the restrictive interpretation given by the Directorate General for Taxes.
  • The Supreme Court rules that Spanish tax legislation discriminates against nonresident hedge funds in Spain

    According to the Court, nonresident hedge funds should be treated like residents if they prove that they are open-ended entities, that they have the relevant authorization, and that they are managed by an authorized management company pursuant to the terms of Directive 2011/61/EU.
  • Tax Newsletter - February 2023

  • Energy transition: these are the new tax incentives for renewable energy and electric vehicles in Spain

    Unrestricted and accelerated depreciation tax benefits have been available since 2023 for investments in assets that use energy from renewable sources and electric vehicles, respectively. These incentives originated from the Plan+SE program approved by the Council of Ministers in October 2022.
  • Tax Newsletter - January 2023

  • Commission's decision on tax lease partially annulled

    On February 2, 2023 the Court of Justice of the European Union (CJEU) partially annulled Commission Decision of 17 July 2013 which declared that the Spanish tax lease system was a state aid scheme and ordered it to be recovered from the investors only.