Publications

The regulation of the tax is proposed by way of amendments (not yet published in the Spanish parliament) to the Non-government Bill on temporary taxes on the energy and finance industries. The elements of the tax will be determined, in general,…

In the context of family support measures, Law no. 19/2022, of 10/21, approved a series of fiscal measures.

The annually update of the monetary devaluation indexes was approved by Ordinance no. 253/2022, of 20 October, regarding the indexes to be applicable to the goods and rights transferred during 2022, whose value should be updated in accordance…

Royal Decree-law 18/2022, of October 18, 2022, published on October 19, 2022, extends by one year the application of personal income tax credits for energy efficiency improvement works on dwellings, and permits unrestricted depreciation/amortization…

According to the Madrid High Court, if it is shown that the request was directed at determining the taxable amount, the later audit should be considered to have commenced when the request was made, something that will affect the period allowed for…

On the 10th of October, the Portuguese Government presented the Budget Bill for 2023 to the Portuguese Parliament. The Bill is now under analysis and will be subject to discussion and submitted to approval in the upcoming weeks. 

In the context of the Recovery, Transformation and Resilience Plan a range of measures relating to environmental taxes have been approved, notably the creation of a tax on non-reusable plastic packaging and amendment of the tax on…

Supreme Court holds that these types of borrowing costs are connected with the business and therefore cannot be classed as a gift.

Law 14/2022 of July 8, 2022, the first final provision of which amends the Tax on Fluorinated Greenhouse Gases (IGFEI), was published in the Official State Gazette on July 9, 2022. In addition, the corresponding implementing regulations were…