Publications - Tax
Tax Newsletter - March 2024
We analyze the main news, judgments, resolutions and regulations in the latest issue of the Tax Newsletter.
Spain: Time of imputation of refunds of taxes declared unconstitutional
The Spanish Constitutional Court has been limiting the temporal effects of the unconstitutionality of tax rules, in the case of non-consolidated situations, to the date on which the corresponding ruling is handed down, with an expansive…
Poland: How to make business decisions taking into account the Polish tax system
We share a complete guide on the Polish tax system in terms of basic charges like income taxation, VAT or real estate tax.
Deadline for submitting the annual CIT return (Modelo 22 form) extended to 15th July
The outgoing Secretary of State for Tax Affairs issued, on the 14th, the Dispatch no. 176/2024 - XXIII extending the deadline for submitting the 2023 CIT return (Modelo 22) from 31 May to 15 July 2024.
Tax Newsletter - February 2024
We analyze the main news, judgments, resolutions and regulations in the latest issue of the Tax Newsletter.
Spain: The DGT allows credits for environmental investment to be claimed without modifying the self-assessments for the years in which the investments were made
In a recent binding ruling, the DGT has relaxed its position and allowed environmental credits to be claimed within the maximum application period of 15 years, even where the investments were made in years that have already been inspected.
Moving towards harmonized Corporate Income Tax in the European Union: will it be third time lucky?
The BEFIT Directive will be compulsory for groups whose consolidated revenues, for at least two of the preceding four years, have reached 750 million euros. It regulates in detail, among other aspects, the manner of determining the common tax base…
Tax Newsletter - January 2024
We analyze the main news, judgments, resolutions and regulations in the latest issue of the Tax Newsletter.
Portugal: PTA has decided that Advance Pricing Agreements are the suitable mechanism to determine the transfer pricing method and the arm's lengh pricing, under intragroup service agreements
The Portuguese Tax Authorities (PTA) decided, in the context of a Binding Information Request (PIV) –Case no. 22442–, that this is not the appropriated approach for determining the transfer pricing method nor the arm’s length pricing between…
Garrigues Sustainable Newsletter - January 2024
In this newsletter we compile the most relevant legal news on ESG matters in Spain, published by Garrigues and G-advisory.
Portugal: The average construction value per square meter is maintained for 2024
This value of 532 euros applies to all urban properties whose Model 1 forms are delivered since 1 January 2024.
Colombia: Main recurring legal obligations that companies must comply – First Semester 2024
In Colombia, all companies must comply with certain corporate, tax and labor obligations during the calendar year. In this document we highlight the main obligations of the first semester of 2024.