Publications - Tax
COVID-19.- A few doubts concerning the rules on calculating time periods in tax procedures, following Royal Decree-law 11/2020
Royal Decree-Law 11/2020, of March 31, 2020, has provided answers to a few doubts that had arisen concerning the rules on calculating certain time periods for tax procedures, following the suspension measures approved in recent weeks; though not…
COVID-19: European Commission grants relief from import duties and VAT exemption on importation for goods needed to combat the effects of the pandemic
On April 3, 2020 the European Union published Decision (EU) 2020/491, granting relief from import duties and VAT exemption on importation granted for goods needed to combat the effects of COVID-19. This Decision resulted from the requests sent by…
COVID-19: Companies should be aware of new deadlines and deferrals, as well as to covenant review, analyzing carefully their financial situation
A constant stream of new legislation is being approved that affects businesses. Every week Garrigues provides a summary of the main issues that companies need to take a look at over the coming days. This week we feature the new legislation approved…
COVID-19: European Commission extends and adds flexibility to temporary framework for authorization of state aid
On April 3, 2020 the European Commission announced the adoption of an amendment extending and adding flexibility to the Temporary Framework adopted on March 19, 2020 to enable Member States to give State aid for research, testing and…
Personal Income Tax exemption for unjustified dismissals in the state of emergency period
Article 7.e) of the Spanish Personal Income Tax Law (Law 35/2006, of November 28, 2006) allows an exemption in relation to severance payments for dismissal or removal, where the following requirements are met:
Sports & Entertainment Magazine - April 2020
Magazine of the Sports & Entertainment industry corresponding to the last quarter focusing on tax and legal matters of interest in the field of Sports.
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…
Tax Newsletter - March 2020
COVID-19: Companies face new employee-related measures, the first tranche of guarantees and the beginning of the personal income tax season, among other news
The toughening of lockdown measures in Spain and resulting closure of all business activities not classed as essential makes it absolutely necessary to keep very much in sight this week the measures approved in the labor and employment field. In the…
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…