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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 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
Insights Tax and Legal
New interpretation of the Beckham Law: impact on income from primary residences
The High Court of Justice of Madrid redefines the imputation of income for habitual residence for workers under the Beckham Law, favouring the attraction of international talent.
Marco Fernández Jul 22, 2024
Insights Tax and Legal
Taxation of profits in companies in formation according to the Spanish Supreme Court
The Supreme Court clarifies the taxation of profits in companies in formation.
Marco Fernández Jul 22, 2024
Insights Tax and Legal
New regulation of the 2023 RETA contribution bases
In 2023, the self-employed under RETA contribute based on their annual net income. Discover the changes in Social Security regularization and how they impact your contributions.
Víctor Jiménez Jul 22, 2024
Insights Tax and Legal
TEAC Resolution 2024: How does the valuation of shares affect personal income tax?
Discover the criterion held by the TEAC on the correction for accounting errors in the calculation of the theoretical value of shares in unlisted companies in a transaction.
Marco Fernández Jul 22, 2024