Publications - Tax
COVID-19: Spanish customs department expands cases of duty relief and VAT exemption on importation of medical supplies for donation
The Spanish Customs and Excise and Special Taxes Department has published new information note NI GA 11/2020, expanding to any type of operator duty relief and VAT exemption on imports of medical supplies for donation, provided that certain…
COVID-19: Key new legislation introduced in Royal Decree-Law 11/2020
We analyze the measures introduced by Royal Decree-Law 11/2020, from every angle of business law: corporate/commercial contracts, tax, labor and employment, restructuring and insolvency, procedures and administrative law.
COVID-19: Spanish Customs Department updates information note on controls on imports of personal protective equipment, masks and other medical supplies
The Spanish Customs Department has published a new note NI GA 08/2020 (click here for the information note) concerning border controls on imports of personal protective equipment, masks and other medical supplies, which replaces the previously…
On April 1 the personal income tax season starts, amid the COVID-19 crisis
In view of the cash pressures that the current state of emergency may create, it is advisable to bring forward analysis of returns to file them as soon as possible (if a refund of tax is due) and evaluate, in any case all potential tax benefits to…
COVID-19: Spanish Customs Department publishes information note on controls on imports of personal protective equipment, masks and other medical supplies
The note clarifies the border control measures for personal protective equipment, masks and other medical supplies.
The submission of the Monthly Stamp Tax Declaration becomes mandatory only in 2021
The Monthly Stamp Tax Declaration (“DMIS”), as well as assessment and payment obligations, are subject to changes within the scope of the implementation of extraordinary and urgent measures in response to the epidemiological situation…
Spanish Customs Department publishes information note on application of reliefs from custom duty and exemption from import VAT by public entities or charitable organizations for persons affected by COVID-19
On March 23, 2020, the Spanish Customs Department published Note NI GA 06/2020 on the application of reliefs from custom duty and exemption from import VAT by authorized public entities and private bodies of a charitable or philanthropic nature with…
COVID-19: Legislative measures adopted and their effects on tax proceedings in general (and on review proceedings in particular)
Royal Decree 463/2020, of March 14, 2020, declaring a state of emergency, through its additional provisions 2, 3 and 4, established a scenario of general suspension of time periods, time limits and administrative proceedings that initially seemed to…
COVID-19 does not suspend the deadline for filing form 720
Once again this year, personal income taxpayers and corporate income taxpayers who owned assets and rights situated abroad on December 31, 2019 could be under the obligation to file the informational return on assets and rights situated abroad (form…
The deadline to file prepayment of Corporate income tax and Non-Resident Income Tax is drawing nearer
The deadline by which to file the form related to the April 2020 prepayment of corporate income tax and of nonresident income tax (for non-resident taxpayers who have a permanent establishment in Spain or are pass-through entities with a presence in…
COVID-19: European Commission adopts temporary framework to authorize State aid
On March 19, 2020, the European Commission issued a communication setting out a Temporary Framework that provides for more flexible and quicker authorization of State aid granted to support the economy in the current COVID-19 outbreak. The Temporary…
COVID-19: possibility of obtaining deferral (or even remittance) of tax liabilities
The announcement of an epidemiological emergency on the territory of Poland prompted the Polish government to develop special solutions to support the economy.