Publications - Tax
It has been approved the Regime of communication of financial information of beneficiaries residing in Portugal
Law no. 17/2019, was officially published, which approves the Regime of Communication of Financial Information, amending the Decree-law no. 64/2016, of 11 of October, and the Decree-Law no. 61/2013, related with the mandatory automatic exchange of…
It was approved the Double Taxation Agreement between the Portuguese Republic and the Republic of Angola
Parliament Resolution no. 23/2019, was officially published, which approves the Double Taxation Agreement between the Portuguese Republic and the Republic of Angola for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with…
A new standard in tax compliance
Article by José Vicente Iglesias, partner at Tax Department of Garrigues in Madrid ('Expansión').
The taxpayers covered by the automatic income tax return have been established
Order no. 1/2019 of 4 February, was officially published, which establishes the taxpayers covered by the automatic income tax return, in accordance with article 58-A of the Portuguese Personal Income Tax (PIT) Code.
It was approved the right to compensatory interests for the payment arising from rules declared unconstitutional or illegal
Law no. 9/2019 of 1 February, was officially published, which amends the General Taxation Law (“LGT”), that was approved by the Decree-Law no. 398/98, of 17 December.
Tax Newsletter - January 2019
This month’s newsletter analyzes the new UNE standard 19602 on tax compliance, which helps companies to adopt protocols to ensure compliance with tax legislation. It also contains a roundup of the most significant judgments, ruling requests…
SIGI – New vehicle in Portugal for real estate investment
10 main features of Portuguese REITs
Extension of period for reporting taxes levied by the Canary Islands
Due to the strike currently taking place by the personnel of the public entity Gestión Recaudatoria de Canarias, S.A. (GRECASA), which may make it impossible to file tax returns and self-assessments on time, the Tax Department of the Canary Islands…
IES – The new form of Annex R has been approved
Ministerial Order no. 32/2019 of 24 January was officially published which approves the new form of Annex R of the Annual Tax and Accounting Information Statement (“IES”) regarding residents entities which perform commercial,…
The IES and SAF-T (PT) accouting file submission and fulfillment have been updated
Ministerial Order no. 31/2019, of 24 January, was officially published which changes the submission and fulfillment of the Annual Tax and Accounting Information Statement (“IES”), as well as the submission of the SAF-T (PT) accounting…
The filling instructions of the monthly payment declaration have been updated
Ordinance no. 30-A/2019, of 23 January, was officially published, which approves the new filling instructions of the monthly payment declaration (“DMR”) to be submitted by debtor entities regarding employment income and withholding taxes…
Spain: Government approves the Bill on the Financial Transaction Tax
At the council of ministers’ meeting held on Friday 18 the Bill on the Financial Transaction Tax (known as the “Tobin tax”) was approved, after undergoing the period for public consultation and comments between October 23, and…