Law “Crea y Crece”: The obligation of electronic invoicing between companies in Spain getting closer

Recently, the Ministry of Economic Affairs and Digital Transformation published the draft technical regulation that extends the obligation to issue electronic invoices to all [...]

By |2023-09-20T08:04:49+02:002023/09/20|Tax Law|0 Comments

New AEAT Criteria on VAT for Vehicle Assignment to Employees

  Below, we share with you the latest considerations of the State Tax Agency (AEAT) regarding the assignment of mixed-use vehicles to employees. We [...]

By |2023-09-18T07:43:48+02:002023/09/18|Tax Law|0 Comments

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 [...]

By |2023-09-06T08:39:40+02:002023/09/06|Tax Law|0 Comments

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 [...]

By |2023-08-22T15:16:28+02:002023/08/22|Tax Law|0 Comments

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 [...]

By |2023-08-01T09:40:49+02:002023/08/01|Tax Law|0 Comments

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 [...]

By |2023-07-26T14:23:32+02:002023/07/26|Tax Law|0 Comments

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. [...]

By |2023-07-20T10:41:32+02:002023/07/20|Tax Law|0 Comments

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 [...]

By |2023-07-03T18:22:54+02:002023/07/03|Tax Law|0 Comments

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 [...]

By |2023-06-29T10:29:54+02:002023/06/29|Tax Law|0 Comments
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