Publications - Tax
Tax Newsletter - January 2023
We analyze the main news, judgments, resolutions and regulations in the latest issue of the Tax Newsletter.
Municipal surtax rates applicable to 2022 taxable income
Municipal surtax rates were disclosed through Circular Letter no. 20250, of 31 January 2023, to be paid in 2023, due on the taxable income to be determined in regards to the 2022 fiscal period.
Commission's decision on tax lease partially annulled
On February 2, 2023 the Court of Justice of the European Union (CJEU) partially annulled Commission Decision of 17 July 2013 which declared that the Spanish tax lease system was a state aid scheme and ordered it to be recovered from the investors…
Portugal: The PIT framework of teleworking expenses was clarified
Law no. 83/2021, of 6 December, amended the Labour Code with regard to the teleworking regime, now imposing employers to mandatorily bear the costs incurred by employees in this context.
Garrigues Sustainable Newsletter - January 2023
In this newsletter we compile the most relevant legal news on ESG matters in Spain, published by Garrigues.
Portugal: Procedures to be adopted in view of updating the withholding tax tables applicable in 2023
Due to the update of the withholding tables applicable to employment income (category A) and pensions (category H), received by residents in mainland Portugal, for the first and second semesters of 2023, the procedures to be adopted by the paying…
Tax Newsletter - December 2022
Poland allows the creation of VAT groups from 1 January 2023
The new regulation facilitates management and may have a positive impact on financial liquidity in the capital group, whereas administrative activities related to the functioning of the VAT group are limited.
Portugal: Postponement of the deadline for submitting form Model 10 ('Declaração Modelo 10')
The obligation to submit form Model 10 ("Rendimentos e Retenções – Residentes"), regarding income paid or made available in 2022, may be exceptionally completed until 24 February 2023, without any increases or penalties, according to…
Portugal: Average value of construction per square meter for IMI purposes to be in force in 2023
Em 2023, o valor médio de construção por metro quadrado para efeitos do Imposto Municipal sobre Imóveis passa de EUR 512 para EUR 532, de acordo com a Portaria n.º 7-A/2023, de 3 de janeiro, recentemente publicada.
2023: The most significant legal developments that companies in Spain should keep on their radar
Garrigues analyzes from every business law angle the most significant legislative changes that are due to arrive next year.
Spain: New levies on energy and on credit institutions and new solidarity tax on large fortunes have been created
Moreover, a temporary limit is placed in the corporate income tax regime for tax groups on the group's use of tax losses generated by its entities in the taxable period, and significant new legislation is introduced on the tax credit for…