The VAT on essential food items increased on October 1st
As of October 1, the Value Added Tax (VAT) on essential food items has temporarily gone up, after the government's exemption for these [...]
Taxation of film investments: A strategic tax benefit for companies
The regulations of the Corporate Tax (IS) offer an attractive tax incentive for companies seeking to reduce their taxation through investments in film [...]
Pensioners: Refund of contributions to Mutual funds
Pensioners can claim refunds for contributions to Labor Mutuals and substitutes made before 1967 and between 1967 and 1978, because at the time [...]
How to know if my company has related-party transactions that must be reported to the Tax Agency?
In Spanish legislation, two or more companies or entities are considered related parties when one of them participates directly or indirectly in the [...]
The Supreme Court affirms the deductibility of administrators’ remuneration
The Supreme Court issued a new ruling on March 13, 2024, regarding the deduction of administrators' compensation in the Corporate Income Tax (IS), [...]
Surge of the Spanish Beckham Law following the UK’s renunciation of its special expatriate regime
The UK's renunciation of its historic special expatriate regime boosts the attractiveness of the Spanish Beckham Law. The latest information anticipates that the [...]
My children live outside of Spain and I don’t want them to pay Inheritance Tax
If you are concerned about the succession of your assets, especially if you have children living abroad, it is important to carefully consider [...]
Amendment to limit BINs and tax deductions declared null by the Constitutional Court
The PSOE has presented a legislative amendment aimed at modifying the Corporate Tax Law to restore limits on the offsetting of negative taxable [...]
How to maintain a family business at the lowest possible tax cost
Tax planning in family businesses is essential for efficiently managing taxes and protecting family assets. In this context, various strategies are employed that [...]
Digital Andorra: Uncovering the Opportunities of the Law on Digital Economy and Entrepreneurship
The Law on Digital Economy, Entrepreneurship, and Innovation, in force since December 23, 2022, is a landmark that positions Andorra as a key [...]