Publications - Tax
Tax Commentary 2-2013
Urgent memorandum on the new measures relating to deferred tax assets contained in Royal Decree-Law 14/2013
Tax Bulleting - November 2013
The primacy of EU law over Spanish law no longer appears to raise any doubts and there are numerous judgments from Spanish courts which, based on this principle, set aside administrative decisions which, although in keeping with Spanish law,…
Garrigues Polska 3-2013
Tax Bulletin August/September 2013
The Entrepreneurs Law has made certain changes to the “patent box” regime, which is a regime that allows taxpayers to reduce their corporate income tax base where they license certain intangibles (excluding trademarks) that they have created. The…
GARRIGUES POLSKA 2-2013
We are pleased to deliver Newsletter of the Warsaw Office of Garrigues, where topics relevant for the business activity are discussed. We present and discuss planned and introduced changes in the law and practice of law enforcement and…
Tax Bulletin July 2013
The Commission’s decision to initiate the formal state aid proceeding relating to what is known as the “Spanish tax lease” was published on September 21, 2011.
Tax Bulletin June 2013
Tax Bulletin May 2013
IMPAIRMENT LOSSES ON SHARES
Tax Bulletin April 2013
Clarifications on obligations to report assets and rights situated abroad (form 720)
Tax Bulletin - February 2013
At the end of October 2012, with a view to supplementing the numerous anti-fraud measures emerging in the course of 2012, a statutory obligation was established to report assets and rights owned and held by residents of Spain and situated abroad.
Tax Bulletin January 2013
Tax Bulletin December 2012
A recurring topic of debate with tax inspectors is whether it is legitimate to claim from companies the withholdings they did not make from their employees (or other recipients) where, when the authorities’ review took place, those recipients had…