The guarantee-free limit for deferments or installment payments of tax debts is raised
On March 31, 2023, the HFP/311/2023 Order was released, which increases the guarantee-free limit for requests to postpone or make installment payments on [...]
New rule in Wealth Tax: Non-residents who own real estate in Spain through companies will be taxed.
On December 28, 2022, Law 38/2022 was approved, which modified Law 19/1991 on Wealth Tax, with the aim of making non-resident individuals in [...]
Tax agreement between Andorra and South Korea to eliminate double taxation
On Thursday, March 23, the delegations of the Principality of Andorra and South Korea finalized in person in the Principality the negotiations of the [...]
The Supreme Court modifies the treatment in Personal Income Tax (IRPF)of late-payment interest paid in refunds of undue income
The Supreme Court has recently ruled contrary to previous rulings, thus changing the treatment of late-payment interest paid in refunds of undue income [...]
Andorra: Law 5/2023 on measures for the reform of direct taxation and other tax and customs regulations
On February 8, Law 5/2023 was published in the Official Gazette of the Principality of Andorra (BOPA), on measures for the reform of direct [...]
Audits on fiscal residency in Andorra
Taking into account the accumulated experience that we have managing residence matters, our experts in Andorra know that obtaining residence in Andorra is [...]
How to easily know if your company is subject to the Plastic Tax
On January 1, the new environmental tax that falls on non-reusable plastic containers came into force. As we have already informed you in previous [...]
The Order that regulates the Special Tax on Non-Reusable Plastic Packaging comes into force
Did you know that the Order that regulates the Special Tax on Non-Reusable Plastic Packaging has entered into force? Following, we are telling you [...]
Advances on the “Startup” Law: Stock Options
On December 1, 2022, Congress approved the "Startup Law" - Law for the promotion of the ecosystem of emerging companies-, now pending its publication [...]
Tax incentives in the new Law of Start-up companies in Spain
The law for the promotion of the Emerging Companies Ecosystem, better known as the Startups Law, has been approved by the Government of Spain [...]