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Fiscal News

Discover in this category the most relevant news, curiosities and advices in our sector.
Browse among our published entries and you will not be indifferent.

Tax Developments Approved by Law 7/2024 of December 20

Fiscal innovations approved by Law 7/2024, of December 20, which establishes a Complementary Tax to…

Can the Wealth Tax Be Confiscatory for Non-Residents?

With the implementation of the Solidarity Tax on Large Fortunes (ISGF), the scope of the…

Changes in the Capitalization Reserve Introduced by Royal Decree-Law 4/2024

Changes in the Capitalization Reserve Introduced by Royal Decree-Law 4/2024 Royal Decree-Law 4/2024, dated June…

The three new improvements brought about by the Faster Directive

Europe Approves Reduction of Fiscal Procedures Between Countries with the Faster Directive On June 19,…
obligaciones fiscales

New tax rules for non-residents 2024

Ultimatum to Spain for discriminatory tax rules for non-residents or contrary to EU Directives Discrimination…
novedades_irpf_2023

Income Tax (IRPF) updates 2023

We review the main updates affecting the Personal Income Tax (IRPF) declaration for the 2023…
información fiscal de empresas y sociedades

Tax Content in a Company´s Annual Report: ¿Should I Include It?

THE IMPORTANCE OF INCLUDING TAX CONTENT IN THE ANNUAL REPOR As a general rule, companies…

Transferring the registered office of a foreign company to Spain

Royal Decree-Law 5/2023 transposes several European Union Directives on structural modifications, regulating both the transfer…

The Supreme Court opens the way to get the refund of the Municipal Capital Gains Tax for final settlements without capital gain

The recent Decision of the Supreme Court, in the Case 339/2024, of February 28, opens…
impuesto grandes fortunas

Did you pay Tax on Large Fortune as Non Resident in 2022?

Retroactive elimination of discrimination against non-residents in the Tax on Large Fortunes One of the…
ley-beckham

New developments in the Beckham law

Last December 6, the long awaited regulatory development of the Beckham Law was published to…
impuesto sobre el patrimonio en españa

Non residents paying wealth tax in Spain can claim their money back

If you paid Wealth Tax in Spain as Non Resident in the last 4 years…
gastos financieros en el Impuesto sobre Sociedades

New measures on the limitation of financial expenses in spanish corporate Income Tax

On May 25, 2023, Law 13/2023 was published in the BOE. A new significant amendment…
Retenciones pagos a residentes UE

Withholding taxes on payments to EU residents

Three judgments recently published by the National Court can trigger off a positive impact in…
mapa mundi - control hacienda

The Treasury focuses intra-group operations and intensifies business control

The Treasury focuses on intra-group operations and intensifies control over multinationals but also over family…
impuesto sobre el patrimonio

Taxation of real estate investment in Spain in the light of the latest changes to Wealth Tax

Last 11 April, the deadline for filing the Personal Income Tax (PIT) and Wealth Tax…
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