Publications - Tax
The personal income tax treatment of bitcoins and cryptocurrencies
Article by Álvaro de la Cueva and Carlos Gómez-Barrero, partners of the Tax department of Garrigues in Madrid ('elderecho.com'). CONTENT IN SPANISH
New regulation will allow the disposal of pension funds after 10 years, before retirement
On February 10, 2018, the Official State Gazette published Royal Decree 62/2018, of February 9, 2018, amending the Regulations on the funding of companies’ pension commitments with workers and beneficiaries, approved by Royal Decree 1588/1999…
The new manual of tax benefits sets the rules of the game for the valuation of advertising
Tax Colombia Alert 1-2018
Tax-related information issued by the competent authority.
Residence and sporadic absences: a stay abroad of more than 183 days is not regarded as sporadic
Automatic income statement
New end-of-year tax legislation (2017) - Amendments to the regulations on a number of taxes
The Official State Gazette of December 30, 2017 published Royal Decree-Law 20/2017, of December 29, 2017, extending and approving various tax measures and other urgent employment- and social security-related measures (the “Measures Royal…
Portugal - Country-by-Country report
Order no. 201/2017-XXI-A, of December 22nd, was published in the Tax Authorities' website, determining the extension of the deadline for delivery of the Country-by-Country Report (Model 55), from 31/12/2017 to 28/02/2018, with regard to fiscal…
New end-of-year tax legislation (2017)– Amendments to the implementing regulations for the General Taxation Law
The Official State Gazette (BOE) of December 30 published four royal decrees amending the implementing regulations for the General Taxation Law (LGT). The stated objective of the amendments to these Regulations, which come into force (generally,…
A new tax system for the digital economy in the European Union
At its meeting held on December 5, 2017, the Economic and Financial Affairs Council of the European Union (ECOFIN) approved its conclusions on taxation of the digital economy in the EU. These conclusions are part of the broader objective of the…
Portugal - Budget Law for 2018
Law no. 114/2017, of December 29th, was officially published, which approves the Budget Law for the year 2018. The Budget Law enters into force on 1 January 2018.
Portugal - Impairment Losses
Regulatory Decree no. 11/2017, of December 28th, was officially published, which establishes the threshold for impairment losses and other deductible corrections for the purpose of determining the taxable income, as well as the rules to apply in its…