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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 [...]
ANDORRA: Law 11/2023 on measures for self-employed workers
On February 15, 2023, Law 11/2023 was published in the Official Gazette of the Principality of Andorra (BOPA), on measures for the self-employed workers , which is intended to enter into force nine months after its publication. This law [...]