Publications - Tax
COVID-19: CIT and VAT implications of measures in the corporate and insolvency fields introduced by RDL 16/2020
The April 29, 2020 edition of the Official State Gazette -BOE- published Royal Decree-Law 16/2020, of April 28, 2020 on procedural and organizational measures to confront COVID-19 in the justice system, aimed primarily at getting the justice system…
COVID-19: Publication of royal decree-law mapping steps to be followed in justice system procedures
We analyze Royal Decree-Law 16/2020, of April 28, 2020, published in the April 29 edition of the Official State Gazette (BOE), adopting procedural and organizational measures to confront COVID-19 (RDL 16/2020). And entering into force on April 30,…
VAT on donations of medical equipment following Royal Decree-Law 15/2020 and subsequent information notice NI GA 13/2020 dated April 23 from the Customs Department
Commission Decision (EU) 2020/491 of April 3 granted import duty relief and a VAT exemption in respect of imports of necessary goods to combat the effects of the COVID-19 outbreak.
COVID-19 Special Newsletter - Spain | Week between April 27 and May 3 2020
Critical plans for a return to activity, taxes on the renegotiation of loans, notification of judicial decisions, and doubts regarding leases
COVID-19: Renegotiation of mortgage facility agreements and effect on transfer and stamp tax
Halted economic activity and a continued decline in revenues in the business sector as a result of COVID-19 have, in the same way as in the 2008 crisis, compelled companies to refinance or renegotiate debts (secured by mortgages in a few cases) with…
Tax Authority clarifies amendments made by the State Budget Law for 2020 on VAT
Tax Authority ("AT") issued instructions, through Circular Letter no. 30219, of 2 April, clarifying the most significant changes to the VAT Code ("CIVA") resulting from the State Budget Law for 2020 (Law no. 2/2020, of 31…
COVID-19: These are the additional urgent measures introduced by Royal Decree-Law 15/2020 to support the economy and employment
We analyze from the standpoint of corporate law/commercial contracts, labor, tax, litigation and administrative law, the main new legislation introduced by Royal Decree-Law 15/2020, of April 21, 2020, adopting additional urgent measures to support…
COVID-19: Morocco extends the public health emergency
Decree n°2-20-330, published in the Official Gazette on April 19th, has extended the public health emergency through May 20th.
COVID-19: Last opportunity until April 30 to elect the monthly refund scheme with effect from April 2020
As we recalled in our alert on April 15 (see here), companies that have already elected the REDEME monthly refund scheme have a few days left for electing this scheme with effect in their April returns (a few more days for those filing quarterly…
COVID- 19: Is the extension of deadlines for filing returns other than for VAT or corporate income tax restricted for small and medium-sized companies included in tax groups?
On April 15, 2020, the Official State Gazette -BOE- published Royal Decree-Law 14/2020, of April 14, 2020, extending the filing and payment deadline for certain tax returns and self-assessments (see our alert). This extension benefits taxpayers that…
COVID-19: Brief summary of the possible tax effects of 'ERTE' temporary layoff procedures
As a result of the economic circumstances caused by the health crisis, a great many companies are implementing temporary layoff procedures for suspension of work or reduction of hours, based on force majeure grounds or economic, technical,…
COVID-19: Foreign investments, deferral of taxes, return-to-work plans and shake-up plan for the courts
For another week running, Garrigues examines the key legal issues that companies should be aware of to continue forward in the current context.