Fiscal

Garrigues

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  • Update of the monetary devaluation coefficients for 2024

    The monetary devaluation coefficients applicable to assets and rights disposed of in 2024 have been published for the calculation of corresponding capital gains.

  • International Tax Review recognizes Garrigues as Firm of the Year in Transfer Pricing and Indirect Tax

    Besides being shortlisted for best firm of the year in all existing categories, Garrigues has been doubly recognized as Firm of the Year in Spain in the categories of Transfer Pricing and Indirect Tax. 

  • Deadline for submitting the annual CIT return (Modelo 22 form) extended to 15th July

    The outgoing Secretary of State for Tax Affairs issued, on the 14th, the Dispatch no. 176/2024 - XXIII extending the deadline for submitting the 2023 CIT return (Modelo 22) from 31 May to 15 July 2024.

  • Portugal: PTA has decided that Advance Pricing Agreements are the suitable mechanism to determine the transfer pricing method and the arm's lengh pricing, under intragroup service agreements

    The Portuguese Tax Authorities (PTA) decided, in the context of a Binding Information Request (PIV) –Case no. 22442–, that this is not the appropriated approach for determining the transfer pricing method nor the arm’s length pricing between related parties under an intragroup service agreement. Instead, PTA considered that entering into an Advance Pricing Agreement (APA) is the suitable mechanism for these cases.

  • 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 September.

  • Garrigues wins five awards at the 8th Expansión Legal Awards

    It was the biggest winner at the awards for Excellence in Business Law Practice.

  • Ignacio Campino joins Garrigues as a partner in the Tax Department in Chile

    Garrigues has brought onboard the lawyer Ignacio Campino at its Santiago de Chile office as a partner in the Tax Department. Ignacio Campino has nearly 20 years’ experience advising Chilean and international enterprises on tax and asset-related matters.

  • 2023 does not want to be a fiscal outlier for Portugal

    The competitiveness of the tax system, its simplification, the ongoing study of policy solutions, the stability of legal rulings and their interpretation in line with the objective underlying their creation, in particular in the case of tax incentives, has not been a priority and, unfortunately, 2023 has not brought (and will not bring) anything new to this area.

  • Portugal: Approved the withholding tax rates applicable in the second semester of 2023

    The withholding tax rates applicable to employment income (category A) and pensions (category H), obtained by the resident taxpayers in mainland Portugal, during the second semester of 2023, were approved by Order no. 4930/2023, of 26 April.

  • Portugal: Amendments to withholding tax rates applicable in 2023

    Had been amended the withholding tables applicable to employment income (category A) and pensions (category H), received by residents in mainland Portugal, by Order no. 4732-A/2023, of 19 April.