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Suits & Legal Compliance
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 debts derived from public rights of the State Public Treasury managed by the State Tax Administration [...]
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 Spain who have ownership of real estate located in Spanish territory through non-resident entities pay Wealth [...]
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 agreement to eliminate double taxation (CDI), regarding income taxes and the prevention of evasion and avoidance [...]