Publications - Tax
COVID-19: These are the additional urgent measures introduced by Royal Decree-Law 15/2020 to support the economy and employment
We analyze from the standpoint of corporate law/commercial contracts, labor, tax, litigation and administrative law, the main new legislation introduced by Royal Decree-Law 15/2020, of April 21, 2020, adopting additional urgent measures to support…
COVID-19: Morocco extends the public health emergency
Decree n°2-20-330, published in the Official Gazette on April 19th, has extended the public health emergency through May 20th.
COVID- 19: Is the extension of deadlines for filing returns other than for VAT or corporate income tax restricted for small and medium-sized companies included in tax groups?
On April 15, 2020, the Official State Gazette -BOE- published Royal Decree-Law 14/2020, of April 14, 2020, extending the filing and payment deadline for certain tax returns and self-assessments (see our alert). This extension benefits taxpayers that…
COVID-19: Brief summary of the possible tax effects of 'ERTE' temporary layoff procedures
As a result of the economic circumstances caused by the health crisis, a great many companies are implementing temporary layoff procedures for suspension of work or reduction of hours, based on force majeure grounds or economic, technical,…
COVID-19: Main legislative or regulatory initiatives that have been taken in Portugal
Pandemic has entered the world’s daily vocabulary in the most dramatic and unexpected way. As the severity of the situation worsens, a growing number of legislative initiatives attempt to address the needs of citizens and society in the face…
COVID-19: Foreign investments, deferral of taxes, return-to-work plans and shake-up plan for the courts
For another week running, Garrigues examines the key legal issues that companies should be aware of to continue forward in the current context.
COVID-19: Last opportunity until April 30 to elect the monthly refund scheme with effect from April 2020
As we recalled in our alert on April 15 (see here), companies that have already elected the REDEME monthly refund scheme have a few days left for electing this scheme with effect in their April returns (a few more days for those filing quarterly…
COVID-19: Tax measures implemented by the Peruvian Government in response to the health crisis
In the context of the current health crisis generated by the spread of COVID-19, the Peruvian Government has issued several fiscal measures, mainly aimed at providing a flexible regulatory scheme for the fulfilment of tax obligations and the…
View COVID-19 tax news on our international interactive map
The health crisis created by the spread of COVID-19 has led governments worldwide to adopt tax measures in an attempt to soften the economic effects for individuals and companies. In this new context, Garrigues has been preparing and sending alerts…
COVID-19: Filing and payment deadline extended for tax returns of small and medium-sized companies and the self-employed
On April 15, 2020, the Official State Gazette -BOE- published Royal Decree-Law 14/2020, of April 14, 2020, extending the filing and payment deadline for certain tax returns and self-assessments. This extension benefits small and medium-sized…
COVID-19: Morocco extends deadline to file corporate income tax returns
An announcement made by the Direction Générale des Impôts (DGI) on March 27th has extended the deadline to fulfill some corporate income tax obligations.
Polish Government’s tax response to fight COVID-19 pandemic
The special “protective shield” act implemented by the Polish Parliament, which came into force on April 1st, offers a wide range of possible measures provided as countermeasures to the COVID-19 epidemic.