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New regime for rectifying tax returns simplifies corrections and reduces administrative burden for taxpayers in Spain under Royal Decree 117/2024.

Discover the keys to Royal Decree-Law 8/2023 and other tax changes for 2024. Stay up to date with the latest tax measures

The Spanish Supreme Court ruled on a case involving the application of the withholding tax to a spanish entity paying dividends to its Parent EU company.

Processing of the E- invoicing Regulation continues.

Cleared the way for the application of the exemption on the sale of SPVs

The following laws were published in the Spanish Official State Gazette passing different tax measures and taxes to be applied in fiscal year 2023.

With this headline, we refer to what is now popularly known as the Tax on Large Fortunes, although, at the time of writing this article, little is known about its real name and its specific configuration.

Law 18/2022 on Business Creation and Growth extends the obligation to issue and send electronic invoices to all entrepreneurs and professionals.

Monthly summary of the most important news of this month

Law 14/2022 of July 8, amending Law 19/2013, of December 9, on transparency, access to public information and good governance, in order to control the SMEs statistics in public procurement, modifies the Tax on Fluorinated Greenhouse Gas (TFGG) regulation as of September 1, 2022.

Law 5/2022 of 9 March, which amends Law 27/2014, of 27 November, on Corporate Income Tax, and the revised text of the Law on Non-Resident Income Tax, approved by Royal Legislative Decree 5/2004, of 5 March, in relation to hybrid mismatches (hereinafter, the “Law 5/2022”), was published recently in the Spanish Official State Gazette (BOE).

The question is no longer whether blockchain will disrupt the tax system, but how far, how fast and how to ensure your business is up to speed. Putting the hype aside, what does blockchain really mean for tax compliance and management within your business? What are the main risks and opportunities? How can you begin preparing for the shake-up ahead?