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Tax Newsletter – February 2023
The Startups Law
On 22 December, Law 28/2022, of 21 December, on the promotion of the startup ecosystem (the “Startups Law”) was published in the Official State Gazette (BOE)...
The temporary Solidarity High Net Worth Tax and certain changes to the Wealth Tax are approved
In this Briefing we analyse the recently approved Temporary Solidarity High Net Worth Tax and certain changes to the Wealth Tax...
Analysis of the Special Tax Regime applicable to workers, professionals, entrepreneurs and investors posted to Spanish territory following the reform introduced by Law 28/2022
This Legal Briefing analyses the main features of the Beckham Regime following the amendment introduced by the Startups Law...
Tax Newsletter – November 2022
The Government presents the amendments introducing the temporary Solidarity High Net Worth Tax and certain changes to the Wealth Tax
This Legal Briefing will deal both with the main features of the Solidarity High Net Worth Tax and the proposed amendment to the Wealth Tax Law...
Tax Newsletter – October 2022
Analysis of the energy and fiscal measures contained in Royal Decree Law 18/2022
Main tax developments included in the Draft General State Budget Law for 2023
The purpose of this Legal Briefing is to summarise the main tax-related developments included in the Draft Law...
The Ministry of the Treasury presents a package of tax policies “for social justice and economic efficiency”
On 29 September 2022, the Government presented its Tax Measures plan, with the aim of ensuring “social justice and economic efficiency"...
Tax Newsletter – September 2022
The AEAT’s single legal personality means that the notification made to the ORT triggers the deadline for the Administration to lodge an appeal
This article analyses the Spanish Supreme Court judgments from the Contentious-Administrative Chamber, second section, of 17 June, 18 June and 21 June 2021...
Tax Newsletter July 2022
Law on employee pension plans
In this Legal Briefing we analyse the regulation promoting occupational pension plans...
Tax Newsletter June 2022
Draft Law on Employee Pensions Plans
In this Legal Briefing, we analyse the main novelties of the Draft Law on Employment Pension Plans...
Spain Adopts New Measures For Start-Up Businesses
The Spanish government has just published a draft of its first start-up law which aims to promote innovative entrepreneurship and attract investment...
Tax Newsletter April 2021
Tax Newsletter March 2021
Tax Newsletter January 2021
Taxation of meal vouchers after the law on remote working
The tax benefits applicable to meal vouchers remain in situations of remote working...
Tax Newsletter October 2020
Main tax developments included in the Draft General State Budget Law for 2021
This Legal Briefing summarises the main developments relating to tax included in the Draft General State Budget Law...
Tax Newsletter September 2020
Tax Newsletter May 2020
Tax Newsletter April 2020
Tax Newsletter March 2020
Tax Newsletter February 2020
Tax Newsletter January 2020
Change of doctrine regarding the dismissal of senior managers
Senior management dismissals: severance pay and a change of criteria from the Supreme Court regarding its exemption for the purposes of personal income tax
The taxation of dismissals, unchanged
The practicalities of the new deduction for mothers to cover childcare expenses
On 29 March, Pérez-Llorca will hold an informative breakfast session on the new deduction for mothers to cover childcare expenses...
Don’t forget to keep using your childcare vouchers: the DGT confirms their compatibility with the new deduction for childcare expenses
Supreme Court declares public maternity benefit exempt from taxation
The problem of complex VAT transactions: independent or ancillary?
Tax exemption of the maternity benefit is now a matter for the Supreme Court
The maternity benefit paid by the National Institute of Social Security has been subject to various interpretations regarding its possible exemption from Income Tax. Some jurisdictional bodies define it as income from work and therefore subject to ta...
