Publications - Tax
SIMPLEX + program approves new invoicing rules
Decree-Law no. 28/2019, of 15 February, was officially published, within the framework of the SIMPLEX + program, in order to promote the dematerialisation and reduce over-bureaucratisation in the emission and archiving of invoices, namely,…
These are Spain's measures to prepare for a no-deal Brexit in the fields of employment, judicial cooperation, financial services and customs
The Spanish government has adopted a range of contingency measures to prepare for the event of the United Kingdom leaving the European Union without an agreement on March 30, 2019. They are temporary measures approved through Royal Decree-Law 5/2019…
CJEU rules on withholding tax exemptions under the Parent Subsidiary and the Royalty and Interest directives
The Court of Justice of the European Union (CJEU) has rendered two judgments that bring significant elements for interpreting the Parent Subsidiary Directive (PSD) and the Royalties and Interest Directive (RID). Both judgments were rendered on…
Tax Newsletter - February 2019
It has been approved the Regime of communication of financial information of beneficiaries residing in Portugal
Law no. 17/2019, was officially published, which approves the Regime of Communication of Financial Information, amending the Decree-law no. 64/2016, of 11 of October, and the Decree-Law no. 61/2013, related with the mandatory automatic exchange of…
It was approved the Double Taxation Agreement between the Portuguese Republic and the Republic of Angola
Parliament Resolution no. 23/2019, was officially published, which approves the Double Taxation Agreement between the Portuguese Republic and the Republic of Angola for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with…
A new standard in tax compliance
Article by José Vicente Iglesias, partner at Tax Department of Garrigues in Madrid ('Expansión').
The taxpayers covered by the automatic income tax return have been established
Order no. 1/2019 of 4 February, was officially published, which establishes the taxpayers covered by the automatic income tax return, in accordance with article 58-A of the Portuguese Personal Income Tax (PIT) Code.
It was approved the right to compensatory interests for the payment arising from rules declared unconstitutional or illegal
Law no. 9/2019 of 1 February, was officially published, which amends the General Taxation Law (“LGT”), that was approved by the Decree-Law no. 398/98, of 17 December.
Tax Newsletter - January 2019
This month’s newsletter analyzes the new UNE standard 19602 on tax compliance, which helps companies to adopt protocols to ensure compliance with tax legislation. It also contains a roundup of the most significant judgments, ruling requests…
SIGI – New vehicle in Portugal for real estate investment
10 main features of Portuguese REITs
Extension of period for reporting taxes levied by the Canary Islands
Due to the strike currently taking place by the personnel of the public entity Gestión Recaudatoria de Canarias, S.A. (GRECASA), which may make it impossible to file tax returns and self-assessments on time, the Tax Department of the Canary Islands…