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Insights Tax and Legal
Non-Dom Certificates and Tax Residence in Spain Explained
The tax residence certificate issued to a taxpayer under the special regime of “Non-Habitual Residents” in Portugal do not prevent double tax residence conflicts, which will be resolved with the tie-breaker rules of the Convention.
Marcela González Nov 19, 2024
Insights Tax and Legal
Taxation of Complementary Services in Tourist Rentals Explained by DGT
New consultation of the General Directorate of Taxes (DGT) on the taxation of accommodation services, which include complementary services for the exclusive use of clients.
Marcela González Nov 19, 2024
Insights Tax and Legal
R&D&I Deduction Limits in Corporate Tax Benefits
The Directorate General of Taxes reiterates its position: deductions for R&D&I activities can only be reflected in the self-assessment corresponding to the fiscal year in which they were generated.
Marcela González Nov 19, 2024
Insights Tax and Legal
SOCIMI and Scrip Dividend: Distribution Requirement According to the Spanish Tax Authority (DGT)
The delivery of shares under a scrip dividend does not allow SOCIMIs (Sociedades AnĂłnimas Cotizadas de InversiĂłn en el Mercado Inmobiliario) to comply with the legal obligation to distribute dividends.
Marcela González Nov 19, 2024
Insights Tax and Legal
Ministerial Reports for R&D&I Deductions Binding on AEAT
The Supreme Court encourages the tax deduction for R&D&I, and binds the Tax Administration to the report issued by the Ministry of Science.
Marcela González Nov 19, 2024
Insights Tax and Legal
Supreme Court: Full Regularization Principle for Companies Without Economic Activity
New interpretation of the Supreme Court on the value of the shares after the “emptying” of a company.
Marcela González Nov 19, 2024
Insights Tax and Legal
The Court of Justice of the EU Expands Protection of Professional Secrecy in Taxation
The European Union strengthens professional secrecy in tax matters with a new judgment that includes tax advice within the scope of the lawyer's professional secrecy.
Marcela González Nov 19, 2024
Insights Tax
Deduction for donations to non-profit entities in corporate income tax and VAT
Conoce los beneficios fiscales de la Ley 49/2002 para donaciones a entidades sin fines de lucro.
Marcela González Nov 11, 2024
Insights International Taxation
EU Deforestation Regulation (EUDR)
Baker Tilly PaĂ­ses Bajos Nov 6, 2024
Insights Advisory
Estrategias clave para que las pymes se preparen ante el impacto de la Directiva CSRD
Descubre cĂłmo preparar tu empresa en sostenibilidad y afrontar los nuevos requisitos del mercado.
Baker Tilly Sep 23, 2024
Insights Tax and Legal
Will the 37.5 hour working day be a reality in Spain by 2025?
Find out how the Spanish government plans to reduce working hours to 37.5 hours a week by 2025, and how it will affect them.
VĂ­ctor Alconero Jul 29, 2024