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.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.Portugal - Real estate capital gains obtained by non-residents: clarifications
Until 2022 real estate capital gains obtained in Portugal by non-residents were taxed autonomously at the special IRS rate of 28%, except when residing in a Member State of the EU or the European Economic Area and opting to be taxed according to the progressive rates applicable to residents in Portugal from 14.5% to 48%, plus the additional solidarity rate for taxable income exceeding EUR 80,000 (applicable on the exceeding part).Garrigues strengthens its team in Colombia and Spain with the hiring of two new female partners
Garrigues has reinforced its team with the hiring of two eminent female partners. Mónica Bolaños will form part of the Bogotá tax practice while Mireia del Pozo joins the Barcelona administrative and constitutional law practice. Both appointments, which will be submitted for approval to the next Partners’ Meeting, reflect the firm’s strategy of consolidating its position as a leading provider of business law advice.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 entities of such income have now been disclosed by the Personal Income Tax Services (DSIRS), as set out in the Administrative Information no. 1/2023, of 11/01 and Administrative Information no. 2/2023, of 11/01, respectively.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 the Ministerial Order no. 8/2023, of 4 January.