Publications - Tax
IES – The new form of Annex R has been approved
Ministerial Order no. 32/2019 of 24 January was officially published which approves the new form of Annex R of the Annual Tax and Accounting Information Statement (“IES”) regarding residents entities which perform commercial,…
The IES and SAF-T (PT) accouting file submission and fulfillment have been updated
Ministerial Order no. 31/2019, of 24 January, was officially published which changes the submission and fulfillment of the Annual Tax and Accounting Information Statement (“IES”), as well as the submission of the SAF-T (PT) accounting…
The filling instructions of the monthly payment declaration have been updated
Ordinance no. 30-A/2019, of 23 January, was officially published, which approves the new filling instructions of the monthly payment declaration (“DMR”) to be submitted by debtor entities regarding employment income and withholding taxes…
Council of Ministers approves the Bill on the Tax on Certain Digital Services
At the council of ministers’ meeting held on January 18 the Bill on the Tax on Certain Digital Services (known as the “Google tax”) was approved, after undergoing the period for public consultation and comments between October 23…
Spain: Government approves the Bill on the Financial Transaction Tax
At the council of ministers’ meeting held on Friday 18 the Bill on the Financial Transaction Tax (known as the “Tobin tax”) was approved, after undergoing the period for public consultation and comments between October 23, and…
It was approved the withholding taxes rates applicable in 2019
Order no. 791-A/2019, of Secretary of State for Fiscal Affairs, was officially published, which approves the withholding tax rates applicable to employment income (category A) and pensions (category H), obtained by the resident taxpayers in mainland…
It was delayed the adoption of the European model of electronic invoicing in public procurement
Decree-Law no. 123/2018, 28 December, was officially published, that amends the Decree-Law no. 111-B/2017, 31 August 2017, which modified the Public Contracts Code (“CCP”) in order to transpose the Directive 2014/55/EU of the European…
Implementation of Scope Expansion of Deferred Withholding Tax Policy on Distributed Profits Reinvested by Foreign Investors for Direct Investment
The Ministry of Finance, the State Administration of Taxation (SAT), the National Development and Reform Committee and the Ministry of Commerce have jointly released Cai Shui (2018) No. 102, Circular on Expanding the Applicable Scope of the…
IRC - New form Modelo 22 has been approved
Order no. 616/209, of 14 January of the Secretary of State for Fiscal Affairs was officially published, which approves the new Modelo 22 form (Corporate Income Tax), respective appendixes and filling instructions, as a result of the amendments…
Tax incentives to rental agreements have been approved
Law no. 3/2019, of 9 January, was officially published, which amends the Personal Income Tax Code (“PIT”) and establishes conditions of access to tax incentives in programs of affordable rental housing construction.
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…