The provisional text abolishing the Spanish Golden Visa is approved

This Legal Briefing analyses the key aspects of the economic policy measures contained in Council Regulation (EU) 2022/1854 of 6 October 2022...

This Legal Briefing analyses the key aspects of the economic policy measures contained in Council Regulation (EU) 2022/1854 of 6 October 2022...

This article analyses the Spanish Supreme Court judgments from the Contentious-Administrative Chamber, second section, of 17 June, 18 June and 21 June 2021...

This article analyses the Spanish Supreme Court judgments from the Contentious-Administrative Chamber, second section, of 17 June, 18 June and 21 June 2021...

In this Legal Briefing, we analyse the main novelties of the Draft Law on Employment Pension Plans...

In this Legal Briefing, we analyse the main novelties of the Draft Law on Employment Pension Plans...

In this Legal Briefing we analyse the new CJEU ruling on the obligation to provide information on assets and rights abroad...

In this Legal Briefing we analyse the new CJEU ruling on the obligation to provide information on assets and rights abroad...

In this Legal Briefing, we analyse the Constitutional Court’s decision on the Tax on the Increase in Value of Urban Land...

In this Legal Briefing, we analyse the Constitutional Court’s decision on the Tax on the Increase in Value of Urban Land...

Three new Supreme Court resolutions on the calculation of deadlines increase taxpayers’ legal security...

Three new Supreme Court resolutions on the calculation of deadlines increase taxpayers’ legal security...

The tax benefits applicable to meal vouchers remain in situations of remote working...

The tax benefits applicable to meal vouchers remain in situations of remote working...

The purpose of this briefing is to analyse the main tax implications of rent reductions for landlords...

The purpose of this briefing is to analyse the main tax implications of rent reductions for landlords...

The Tax practice area has prepared a compilation of the tax regulations published to date so far due to the ongoing COVID-19 pandemic...

The Tax practice area has prepared a compilation of the tax regulations published to date so far due to the ongoing COVID-19 pandemic...

In this article we analyse the initial draft of the modification of the tax ordinances of the Business Tax (IAE) and the Property Tax (IBI)...

In this article we analyse the initial draft of the modification of the tax ordinances of the Business Tax (IAE) and the Property Tax (IBI)...

Pérez-Llorca organised a seminar on ‘Fiscal challenges in the financial sector’, which reflected on the latest tax news concerning the financial sector...

Pérez-Llorca organised a seminar on ‘Fiscal challenges in the financial sector’, which reflected on the latest tax news concerning the financial sector...

Summary of the different tax regulations published on 30 December 2017...

El pasado 30 de diciembre de 2017 se publicaron en el Boletín Oficial del Estado diferentes normas de naturaleza tributaria que modifican los reglamentos de diversos impuestos, tanto directos como indirectos, y otros legales vinculados con determinad...

El pasado 30 de diciembre de 2017 se publicaron en el Boletín Oficial del Estado diferentes normas de naturaleza tributaria que modifican los reglamentos de diversos impuestos, tanto directos como indirectos, y otros legales vinculados con determinad...

Summary of the different tax regulations published on 30 December 2017...

The Supreme Court has clarified (and limited) the time limits available to the Administration to issue a new decision in the event of annulment, with reversal of the proceedings, of the settlement initially issued in a management procedure...

The Supreme Court has clarified (and limited) the time limits available to the Administration to issue a new decision in the event of annulment, with reversal of the proceedings, of the settlement initially issued in a management procedure...

Pérez-Llorca and Euro-Funding organised a third round table on taxation and R&D&I which discussed the main issues regarding tax deductions for R&D&I in the wake of the recent reform. This third edition focused on the application of these tax benefits...

Pérez-Llorca and Euro-Funding organised a third round table on taxation and R&D&I which discussed the main issues regarding tax deductions for R&D&I in the wake of the recent reform. This third edition focused on the application of these tax benefits...

This article provides a comprehensive study of inheritance and gift tax for the 2017 tax year, including both the state regulation and the regulations of the Autonomous Communities...

This article provides a comprehensive study of inheritance and gift tax for the 2017 tax year, including both the state regulation and the regulations of the Autonomous Communities...

The Constitutional Court has declared unconstitutional the so-called “tax amnesty”, a measure that allowed the regularisation of undeclared income at a reduced rate of 10%, without interest, surcharges or penalties...

The Constitutional Court has declared unconstitutional the so-called “tax amnesty”, a measure that allowed the regularisation of undeclared income at a reduced rate of 10%, without interest, surcharges or penalties...

The supply of electricity constitutes a service of general economic interest because economic and human activity cannot be understood today without its existence...

The supply of electricity constitutes a service of general economic interest because economic and human activity cannot be understood today without its existence...

This article provides a comprehensive study of inheritance and gift tax for the 2017 tax year, including both the state regulation and the regulations of the Autonomous Communities...

This article provides a comprehensive study of inheritance and gift tax for the 2017 tax year, including both the state regulation and the regulations of the Autonomous Communities...

On Tuesday 6 December, Royal Decree 596/2016, of 2 December, for the modernisation, improvement and promotion of the use of electronic means in the management of Value Added Tax (“VAT”) was published in the Official State Gazette (“BOE”)...

On Tuesday 6 December, Royal Decree 596/2016, of 2 December, for the modernisation, improvement and promotion of the use of electronic means in the management of Value Added Tax (“VAT”) was published in the Official State Gazette (“BOE”)...

Royal Decree-Law 3/2016 adopts tax measures aimed at consolidating public finances and other urgent social measures...

Royal Decree-Law 3/2016 adopts tax measures aimed at consolidating public finances and other urgent social measures...

Summary of the most significant reforms made to Law 58/2003, the General Tax Code (‘LGT’) and incorporated through the publication of Law 34/2015...

Summary of the most significant reforms made to Law 58/2003, the General Tax Code (‘LGT’) and incorporated through the publication of Law 34/2015...

Management procedures in the tax sphere are an important tool for various purposes, and in recent decades they have been supplemented by the verification of taxpayers’ tax situation, which has been taken on by the management bodies...

Management procedures in the tax sphere are an important tool for various purposes, and in recent decades they have been supplemented by the verification of taxpayers’ tax situation, which has been taken on by the management bodies...

The second part of the article analyses the new regulations introduced by the Autonomous Communities for the 2015 financial year in both the Property Transfer for Valuable Consideration (“TPO”) and Stamp Duty (“AJD”) forms of the Property Transfer Ta...

The second part of the article analyses the new regulations introduced by the Autonomous Communities for the 2015 financial year in both the Property Transfer for Valuable Consideration (“TPO”) and Stamp Duty (“AJD”) forms of the Property Transfer Ta...

The new regulation of the consolidation groups regime contained in Chapter VI of Title VII of Law 27/2014, of 27 November, on Corporate Income Tax (the “LIS”)...

The new regulation of the consolidation groups regime contained in Chapter VI of Title VII of Law 27/2014, of 27 November, on Corporate Income Tax (the “LIS”)...

This article analyses the new regulations introduced by the Autonomous Communities for the 2015 fiscal year in both the Property Transfer for Valuable Consideration (“TPO”) and Stamp Duty (“AJD”) forms of the Property Transfer Tax and Stamp Duty (“IT...

This article analyses the new regulations introduced by the Autonomous Communities for the 2015 fiscal year in both the Property Transfer for Valuable Consideration (“TPO”) and Stamp Duty (“AJD”) forms of the Property Transfer Tax and Stamp Duty (“IT...

New Corporate Income Tax Law, approved by Law 27/2014, of 27 November (the “LIS”), has introduced significant changes to Corporate Income Tax...

New Corporate Income Tax Law, approved by Law 27/2014, of 27 November (the “LIS”), has introduced significant changes to Corporate Income Tax...

The purpose of this Information Briefing is to summarise the most significant amendments included in the tax reform...

The purpose of this Information Briefing is to summarise the most significant amendments included in the tax reform...

This article aims to reflect on the ongoing controversy regarding the prescription of the power of verification of prescribed financial years...

This article aims to reflect on the ongoing controversy regarding the prescription of the power of verification of prescribed financial years...

The ruling of the Court of Justice of the European Union (CJEU) of 3 September 2014 declares that the current configuration of Inheritance and Gift Tax (ISD) discriminates against non-residents...

The ruling of the Court of Justice of the European Union (CJEU) of 3 September 2014 declares that the current configuration of Inheritance and Gift Tax (ISD) discriminates against non-residents...

Article 106 of the General Tax Code stipulates that when the taxpayer applies negative tax bases, contributions or deductions in non-prescribed financial years that come from prescribed financial years, they must prove their origin...

Article 106 of the General Tax Code stipulates that when the taxpayer applies negative tax bases, contributions or deductions in non-prescribed financial years that come from prescribed financial years, they must prove their origin...

This article covers the second part of the information on the new regulations regarding the Transfer Tax and Stamp Duty (“ITP-AJD”) for the 2014 financial year...

This article covers the second part of the information on the new regulations regarding the Transfer Tax and Stamp Duty (“ITP-AJD”) for the 2014 financial year...

Pérez-Llorca y Euro-Funding Advisory Group han celebrado una mesa redonda bajo el título “Aspectos jurídicos y prácticos más relevantes de la I+D+i”...

Pérez-Llorca y Euro-Funding Advisory Group han celebrado una mesa redonda bajo el título “Aspectos jurídicos y prácticos más relevantes de la I+D+i”...

The recent publication of the Report from the Commission of Experts (CE) for the Reform of the Spanish Tax System has once again reopened the debate on the advisability of a decentralised tax system such as the one that currently exists in Spain...

The recent publication of the Report from the Commission of Experts (CE) for the Reform of the Spanish Tax System has once again reopened the debate on the advisability of a decentralised tax system such as the one that currently exists in Spain...

The CJEU ruling of 27 February on the Tax on Retail Sales of Certain Hydrocarbons or IVMDH (popularly known as excise duties) has been the subject of significant media attention mainly for two reasons...

The CJEU ruling of 27 February on the Tax on Retail Sales of Certain Hydrocarbons or IVMDH (popularly known as excise duties) has been the subject of significant media attention mainly for two reasons...

This article analyses the new regulations on Property Transfer Tax and Stamp Duty (“ITP-AJD”) for the 2014 financial year in each of the 17 Autonomous Communities...

This article analyses the new regulations on Property Transfer Tax and Stamp Duty (“ITP-AJD”) for the 2014 financial year in each of the 17 Autonomous Communities...

Brief summary of the most significant tax reforms included in the "Report from the Commission of Experts for the Reform of the Spanish Tax System"...

Brief summary of the most significant tax reforms included in the "Report from the Commission of Experts for the Reform of the Spanish Tax System"...

Law 22/2013 of 23 December 2013 on the General State Budget for 2014 (“LPGE”) includes, as usual, several new developments in the field of taxation, which are detailed in this information briefing...

Summary of Law 22/2013 of 23 December 2013 on the General State Budget for 2014 ("LPGE"), which includes new developments in the field of taxation...

Summary of Law 22/2013 of 23 December 2013 on the General State Budget for 2014 ("LPGE"), which includes new developments in the field of taxation...

Law 22/2013 of 23 December 2013 on the General State Budget for 2014 (“LPGE”) includes, as usual, several new developments in the field of taxation, which are detailed in this information briefing...