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Insights Tax and Legal
Implementation of Pillar 2 in Spain: Law 7/2024 and the New Complementary Tax
Teresa MartĂ­n Mar 3, 2025
Adobe Stock 645585798
Insights Tax and Legal
What You Need to Know About Veri*Factu Requirements for Invoicing Systems
Discover everything about the Veri*Factu Regulation for invoicing systems, its requirements, deadlines, and how businesses and taxpayers can comply with tax standards by 2025.
Paula Franco Silva Nov 21, 2024
Adobe Stock 202457959
Insights Tax and Legal
Limits on hydrocarbons Tax Refunds clarified by Supreme Court
The Supreme Court legitimizes only those obliged to pass on the tax to request the refund of the autonomous community tax, against the Autonomous Communities where these taxes were paid.
Marcela González Nov 19, 2024
Adobe Stock 619508170 1
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Find out about the latest developments that could affect your business.
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
Adobe Stock 238169446
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
Adobe Stock 644081869
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
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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
Adobe Stock 645355697 1
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
Adobe Stock 1050179149
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
Adobe Stock 223072733
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
Adobe Stock 856462912
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
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