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Publications - Tax

  • COVID-19: The health crisis may affect the analysis, pricing and documentation of controlled transactions

    The current international health emergency is having a huge impact in every area, including tax, and will foreseeably have lasting effects. Transfer pricing is not immune to this situation and its consequences are being felt in elements such as…

  • COVID-19: Portuguese government temporarily subjects masks and disinfectant gel to the reduced VAT rate

    As announced by the Portuguese Government, Law no. 13/2020, of 7 May, was finally published, which came into force on the day after its publication and provides for the temporary application of the following VAT measures:

  • COVID-19 Special Newsletter - Spain | Week between May 11 and May 17

    Phase 1 of the ‘scaling-down’ process, third tranche of guarantees, extension of ERTE temporary layoffs, potential delay in the application of VAT directives and of DAC6, and measures to support the cultural sector

  • COVID-19: The European Commission expands the Temporary Framework to allow authorization of state aid in the form of recapitalization and subordinated debt measures

    On May 8, 2020 the European Commission announced a second amendment to the Temporary Framework adopted on March 19, 2020, amended for the first time on April 3, 2020, in which the framework is extended to allow aid to…

  • 2019 personal income tax filing season: The amortizable cost of real state assets acquired by inheritance or gift is limited to expenses and taxes incurred when they were acquired

    Article 23 of Personal Income Tax Law 35/2006, of November 28, 2006, states that net income from real estate capital is calculated by deducting certain types of expenses and reductions from gross income. Among the expenses, amounts in respect of the…

  • The European Commission proposes postponing entry into force of VAT directives on e-commerce for goods and of exchange of information requirements under DAC6

    The crisis caused by the spread of COVID-19 has led Brussels to propose the entry into force of VAT directives 2017/2455 and 2019/1995 on July 31, 2021; and to propose new time periods for the filing and exchange of information under Council…

  • May 15 is the last day of the time limit for applications for AEAT's acknowledgment of rights to the tax benefits associated with events of exceptional public interest

    Article 27 of Law 49/2002, of December 23, on the tax regime for not-for-profit entities and for tax incentives to patronage, defines the tax benefits available for any activities carried out to ensure adequate arrangements for events of exceptional…

  • Tax Newsletter - April 2020

  • COVID-19: Tax measures approved to support donations and the cultural sector

    The May 6 edition of the Official State Gazette published Royal Decree-Law 17/2020, of May 5, 2020, approving measures to support the cultural sector and tax measures to confront the social and economic impact of COVID-19.

  • COVID-19 Special Newsletter - Spain | Week between May 4 and May 10

    Reopening to the public of establishments, effects of RDL 16/2020 on procedural, insolvency and tax matters, labor measures in preparation for de-escalation and news on administrative procedures

  • 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,…