Publications - Tax
2024: main new legislation needing to be considered by companies in Spain
Professionals in the various practice areas at Garrigues take a look, from all angles of business law, at the main new legislation that companies will face in the coming year.
Spain - Tax incentives for patronage: higher personal income tax credits and corporate income tax credits
Plus, for gifts, the giver can receive goods or services from the recipient which are token in nature, and for collaboration agreements, the economic support can be in cash or in kind or consist of supplies of services where they are part of the…
COP28: these are the tax incentives in Spain aimed at boosting climate action
Spanish tax legislation envisages a number of incentives to promote renewable energies and sustainable vehicles which may facilitate the transformation needed to achieve climate objectives.
Tax Newsletter - November 2023
We analyze the main news, judgments, resolutions and regulations in the latest issue of the Tax Newsletter.
Spain: These are the requirements of the computer or electronic billing systems and programs
Royal Decree 1007/2023 regulates the new requirements of systems and programs for billing processes and standardize formats for billing records.
Portugal: Amendment to the scope of the reduced VAT rate applicable to refurbishment works
Following the publication of the “More Housing Program”, which contains a set of tax measures, the Tax Authority clarifies the scope of the reduced VAT rate for renovation works after said law change.
Portugal: Extension until 31 December 2023 of the VAT exemption applicable to certain food products
The VAT exemption exceptionally applicable to certain food products, previously approved by Law no. 17/2023, of 14 April, was extended from 31 October to 31 December 2023 by Law no. 60-A/2023, of 31 October.
Portugal: Currency devaluation coefficients for 2023 updated
The new currency devaluation coefficients were published to be applied to goods and rights transferred during 2023.
Tax Newsletter - October 2023
A comprehensive compilation of the main new developments in tax matters in Spain.
Tax Newsletter - July, August and September 2023
A comprehensive compilation of the main new developments in tax matters in Spain.
Teleworking in Portugal: limits regarding the tax exemption and exclusion of social security contributions of the compensation amount due to the employees
The Ordinance no. 292-A/2023 foresees the exemption limits for tax purposes and exclusion from social security contributions regarding the compensation due to the additional expenses that the employees who carry their activities under a…
Portugal: Temporary solidarity contributions on the energy and food distribution sectors
The forms for reporting the temporary solidarity contributions (CST) on the energy sector (Model 59) and the food distribution sector (Model 60) and the respective filling instructions, were approved by Ministerial Order no. 281/2023, of 13…