Baker Tilly Spain
Close
Insights
Service
Category
Reset
Insights Tax
Amendments to the Transitional Regime for the Dissolution and Liquidation of SICAVs
The Directorate General for Taxation issued a binding consultation clarifying the tax treatment for shareholders who opted for the reinvestment regime. Don't miss this complete guide on the tax implications for SICAVs in dissolution and liquidation!
Baker Tilly Apr 29, 2024
Insights Tax
Impact of the declaration of unconstitutionality on corporate income tax self-assessments
After an initially rejected request, an entity succeeds in having its request for rectification reconsidered following a ruling by the Constitutional Court declaring the regulatory reform unconstitutional.
Baker Tilly Apr 29, 2024
Insights Tax
Proposed New Deduction in the Preliminary Draft of the Community of Madrid
A new investment deduction for new foreign taxpayers in personal income tax is proposed, with the aim of encouraging the arrival of investors and promoting employment and business growth.
Baker Tilly Apr 29, 2024
Insights Tax
New Interpretation of the TEAC on Compensation for Senior Management Directors
Find out how the Central Economic-Administrative Court has changed its perspective on the exemption from severance pay for the termination of a director with a special senior management employment relationship.
Baker Tilly Apr 29, 2024
Insights Tax
Updating the Government's SME Size Criteria to Adjust for Inflation
Find out how the Government is proposing major changes to SME size criteria to bring them in line with inflation.
Baker Tilly Apr 29, 2024
Insights Tax and Legal
Supreme Court Ruling on Paid Leave for Medical Accompaniment
The recent Supreme Court ruling affects paid leave for accompanying non-dependent family members to medical appointments.
Silvia Serrano Apr 24, 2024
Insights Tax
Requirement to adjust deductions without the need for the amending invoice
The Central Economic-Administrative Court has issued a key ruling that establishes the guidelines for rectifying input VAT payments when a transaction is cancelled and the rectifying invoice is not received. Find out why it is important to make this rectification.
Baker Tilly Apr 24, 2024
Insights Audit
Regulations for Consolidation of Accounts in the Local Public Sector
This article details how these regulations have been applied since 2022, providing a clear guide for accounting management and fiscal consolidation in local entities.
Virginia Villalba Apr 24, 2024
Insights Tax
Tax implications for investment funds in Spain
The DGT addresses the question of whether a Spanish branch of a foreign entity constitutes a permanent establishment in Spain.
Baker Tilly Apr 1, 2024
Insights Tax
Changes in the interpretation of income imputation offences
Explore the implications of this change in criteria, highlighting how it affects the penalties and liabilities of entities and their members, as set out in the General Tax Law.
Baker Tilly Apr 1, 2024
Insights Tax
Tax neutrality in the offsetting of tax losses
In this article we analyse the limitations and requirements for absorbing and absorbed entities under the Corporate Income Tax Act.
Baker Tilly Apr 1, 2024