Tax

Garrigues

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  • 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. 

  • Garrigues wins three awards from 'El Confidencial', including best law firm

    At the gala presentation of the II Edition of the El Confidencial Business Lawyer Awards, held last night in Madrid, Garrigues won three awards: Best Law Firm, Best Tax Team and Best Firm Lawyer by Fernando Vives, executive chairman of the firm.

  • Poland: How to make business decisions taking into account the Polish tax system

    We share a complete guide on the Polish tax system in terms of basic charges like income taxation, VAT or real estate tax.

  • Garrigues named in London as best Spanish firm in tax litigation

    Garrigues has been recognized as the best firm in Spain in tax litigation for the second consecutive year. The publication International Tax Review (ITR), which covers tax news from firms across the globe, has granted the firm this honor in the context of the EMEA Tax Awards, held yesterday in London and attended by the most noteworthy European firms and lawyers in the tax field.

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

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

  • 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).

  • Tax Newsletter - March 2023

    We analyze the main news, judgments, resolutions and regulations in the latest issue of the Tax Newsletter.

  • Portugal: Temporary VAT exemption to certain food products

    Law no. 17/2023, of April 14, recently approved determines the exceptional and temporary application of VAT exemption to certain food products, from 18 April to 31 October 2023, to mitigate the inflation effect.

  • Spain: There is no consensus among the authorities over how transfers of renewable energy projects under development are taxed

    A recent decision by the Navarra provincial tax authorities allows the exemption to be applied to the capital gain on the transfer of shares, which contrasts with the restrictive interpretation given by the Directorate General for Taxes.

  • The Supreme Court rules that Spanish tax legislation discriminates against nonresident hedge funds in Spain

    According to the Court, nonresident hedge funds should be treated like residents if they prove that they are open-ended entities, that they have the relevant authorization, and that they are managed by an authorized management company pursuant to the terms of Directive 2011/61/EU.