Publications - Tax
Stamp Tax monthly declaration has been finally approved, to be submitted as from 2020
Ministerial Order no. 339/2019, of October 1st, was officially published, which approves the official form of the Stamp Tax Monthly Declaration and respective filing instructions.
Amendments to tax legislation have been approved
The amendments approved by Law no. 119/2019, of 18 September 2019, respects to different matters, in particular to Personal Income Tax (“PIT”), Corporate Income Tax (“CIT”) and VAT, as well as some tax procedures have…
Spanish Ministry of Finance opens public consultation period for intra-Community VAT amendments set to come into force on January 1
Ministry of Finance has published a draft law and a preliminary bill for a royal decree to implement in Spain the EU provisions introducing changes in relation to VAT in intra-Community trade in goods and opens the period for comments and public…
The Peruvian Tax Administration (SUNAT) published a resolution that establishes the procedure, deadlines and conditions for submitting the Ultimate Beneficiary Informative Return
Legislative Decree No. 1372, whose regulation was approved through Supreme Decree No. 003-2019-EF, established that legal persons and legal arrangements have the obligation to inform SUNAT about the identity of their ultimate beneficiaries.…
It has been amended the transfer pricing regime and the transfer pricing file obligations
Law no.119/2019, 18 September, was officially published, which amends, among others, the transfer pricing regime, namely articles 63, 130 and 138 of the Corporate Income Tax (“CIT”) Code, which establish the transfer pricing regime, the…
It was published the first amendment to the Portuguese SIGIs’ Regime
On the 4th of September 2019, Law no. 97/2019 was published in Portugal’s Official Journal introducing the first amendment, approved under a parliament review, to the Real Estate Investment and Asset Management (SIGIs) regime,…
Tax Newsletter - July 2019
Sports & Entertainment Magazine - July 2019
Magazine of the Sports & Entertainment industry corresponding to the last quarter focusing on tax and legal matters of interest in the field of Sports.
The U.S. Senate gives the green-light to the Protocol to amend the tax treaty between Spain and the U.S.
After being stalled for a number of years by an objection raised by Senator Rand Paul, on July 16 the U.S. Senate issued the Resolution of advice and consent to ratification of the Protocol amending the tax treaty between Spain and the U.S…
The deadline for the IES submission has been extended to 17 July 2019
Order no. 271/2019.XXI, of Secretary of State for Tax Affairs, was published in the Tax Authorities' website, which extends the deadline of the Annual Accounting Information (“IES”) submission regarding fiscal year of 2018, ended in…
Tax Newsletter - June 2019
The Spanish tax authorities open the public comment phase of the transposition of the EU Directive on administrative cooperation in the field of taxation (DAC 6)
On Thursday, June 20, 2019, the State Tax Agency published the regulatory texts, proposed by the Directorate-General of Taxes, transposing into Spanish law Council Directive (EU) 2018/822 of 25 May 2018 as regards mandatory automatic exchange of…