Publications - Tax
Personal Income Tax exemption for unjustified dismissals in the state of emergency period
Article 7.e) of the Spanish Personal Income Tax Law (Law 35/2006, of November 28, 2006) allows an exemption in relation to severance payments for dismissal or removal, where the following requirements are met:
Sports & Entertainment Magazine - April 2020
Magazine of the Sports & Entertainment industry corresponding to the last quarter focusing on tax and legal matters of interest in the field of Sports.
COVID-19: Spanish customs department expands cases of duty relief and VAT exemption on importation of medical supplies for donation
The Spanish Customs and Excise and Special Taxes Department has published new information note NI GA 11/2020, expanding to any type of operator duty relief and VAT exemption on imports of medical supplies for donation, provided that certain…
COVID-19: Key new legislation introduced in Royal Decree-Law 11/2020
We analyze the measures introduced by Royal Decree-Law 11/2020, from every angle of business law: corporate/commercial contracts, tax, labor and employment, restructuring and insolvency, procedures and administrative law.
Tax Newsletter - March 2020
COVID-19: Spanish Customs Department updates information note on controls on imports of personal protective equipment, masks and other medical supplies
The Spanish Customs Department has published a new note NI GA 08/2020 (click here for the information note) concerning border controls on imports of personal protective equipment, masks and other medical supplies, which replaces the previously…
COVID-19: Companies face new employee-related measures, the first tranche of guarantees and the beginning of the personal income tax season, among other news
The toughening of lockdown measures in Spain and resulting closure of all business activities not classed as essential makes it absolutely necessary to keep very much in sight this week the measures approved in the labor and employment field. In the…
On April 1 the personal income tax season starts, amid the COVID-19 crisis
In view of the cash pressures that the current state of emergency may create, it is advisable to bring forward analysis of returns to file them as soon as possible (if a refund of tax is due) and evaluate, in any case all potential tax benefits to…
COVID-19: Spanish Customs Department publishes information note on controls on imports of personal protective equipment, masks and other medical supplies
The note clarifies the border control measures for personal protective equipment, masks and other medical supplies.
The submission of the Monthly Stamp Tax Declaration becomes mandatory only in 2021
The Monthly Stamp Tax Declaration (“DMIS”), as well as assessment and payment obligations, are subject to changes within the scope of the implementation of extraordinary and urgent measures in response to the epidemiological situation…
Spanish Customs Department publishes information note on application of reliefs from custom duty and exemption from import VAT by public entities or charitable organizations for persons affected by COVID-19
On March 23, 2020, the Spanish Customs Department published Note NI GA 06/2020 on the application of reliefs from custom duty and exemption from import VAT by authorized public entities and private bodies of a charitable or philanthropic nature with…
COVID-19: What should companies be aware of in the next few days?
The global health alert triggered by the spread of the new coronavirus known as SARS-CoV-2, which causes the disease COVID-19, is creating great challenges for companies. Governments around the world are tackling the situation by approving drastic…