New criteria to be considered an emerging company and apply the Impatriates Regime (Beckham Law)
Are you a non-resident in Spain and considering establishing a new startup in Spain to take advantage of its tax benefits? Do you [...]
Supreme Court judgement: Remunerations of administrators in the Corporate are not considered gratuities nor does the theory of linkage apply
The Supreme Court has dealt a significant blow to the arguments put forth by the review bodies of the Tax Administration had been advocating [...]
New regulations for packaging and packaging waste: reminder of registration and information deadlines
Last December, the Spanish Council of Ministers approved Royal Decree 1055/2022, dated December 27, on packaging and packaging waste (hereinafter referred to as the [...]
Allowances for Travel, Subsistence, and Accommodation Expenses related to Business Trips
In this post, we address recent modifications in the fiscal realm that affect compensations for travel expenses, and we provide a summary of the [...]
The Tax Administration accepts the full nullity of penalties for Model 720
Since its implementation in 2013, form 720 has been a subject of controversy due to the obligation to declare assets and rights abroad. [...]
TRANSFER PRICING: Benefits of documenting related transfer pricing operations
If your company is part of a group of companies, is a subsidiary or branch of a multinational, or you are a partner in [...]
Resolution of the TEAC on the exemption of the donation of shares in a family-owned company
Due to its relevance, we want to announce the recent Resolution of the Central Economic-Administrative Tribunal (TEAC) that analyzes the application of article 33.3 [...]
Tax modifications in housing rentals
On May 24th, the Law 12/2023 for the right to housing was enacted. This law introduces changes in the tax benefits regime of [...]
Cryptocurrencies: Non-compliance in the taxation of gains carries penalties of 150%.
Individuals who have obtained benefits through cryptocurrency investments and do not declare them in their income tax return could face penalties of up to [...]
The Supreme Court confirms the deductibility of IRPF debt in the Wealth Tax
The Supreme Court confirms the deductibility of IRPF debt as long as it exists on the date of the Wealth Tax accrual. In its [...]