Publications - Tax
Budget Proposals 19 - Poll Mode
Law no. 71/2018, of 31 December, was officially published, which approves the Budget Law for the year 2019 and enters into force on 1 January 2019.
New tax and cadaster legislation
Royal Decree-Law 27/2018, of December 28, 2018, adopting certain measures related to tax and the cadaster was published in the Official State Gazette on December 29, 2018, and came into force the day after. The key new items of legislation are…
Tax China Newsletter - June / July 2018
Tax Newsletter – December 2018
A significant judgment on taxation of a nonresident who came to Spain to care for a sick family member headlines our December Tax newsletter, prepared by professionals in the Garrigues Tax Department. The newsletter also looks at recent Court of…
Updating on the monetary devaluation indexes
Ministerial Order no. 317/2018, of 11 December, was officially published, which updates the annual monetary devaluation indexes applicable to the goods and rights disposed during 2018, whose value should be updated in accordance to articles 47 of…
Approved new forms Modelo 37, 13 and 25
As a result of some amendments made to tax legislation during 2018, it is necessary to update certain tax forms used to comply with reporting obligations concerning the application of tax benefits related to the Personal Income Tax (PIT) and…
New IRS Model 39 Declaration for the reporting of income and withholding taxes at a flat
Ministeral Order no. 319/2018, of 12 December, was officially published, which approves the new Model 39 form and respective filling instructions, in order to communicate to the tax authorities the income and the relevant withholding taxes…
Double Tax Treaty between Portugal and Montenegro
Notice no. 144/2018, was officially published, which reports the fulfilment of the internal constitutional formalities for the entry into force of the Convention between the Portuguese Republic and Montenegro to Avoid Double Taxation and Prevent Tax…
EU publishes amendments to VAT legislation affecting intra-Community trade
Call-off stock or consignment stock is specifically regulated, changes are introduced into chain sales, and requirements are laid down for applying the exemption to intra-Community supplies of goods.
Tax Newsletter – November 2018
Tax auditors are only allowed to review the neutrality regime at the company electing it
Latest amendments to the VAT Directive: changes to the reverse charge mechanism and to the applicable VAT rates on electronic books
The Official Journal of the European Union published two VAT amendments this week: one extending the time period for the reverse charge mechanism in certain transactions, the other concerning the ability to charge reduced rates on electronic books,…
Lenders will pay stamp tax on mortgages and will not be able to deduct it for corporate income tax purposes
From November 10, 2018, the party liable for stamp tax on the creation of mortgage loans will be the lender. This is the rule laid down by Royal Decree-Law 17/2018, of November 8, 2018, published in the Official State Gazette of November 9. …