49 results found

El día 1 de julio entraba en vigor la nueva regulación del Patent Box en el Impuesto de Sociedades, ...

On July 1 the new regulation of the Spanish Patent Box regarding corporate tax came into force, which enables the reduction of up to 60% on the taxable income for the exploitation of certain intangible assets,

No dia 1 de julho entrava em vigor a nova regulação do Patent Box no Imposto de Sociedades, incentivo fiscal que permite a redução de até um 60% na base imponible correspondente às rendas por exploração de determinados ativos intangíveis.

This adjustment was allowed, without penalty, if the applicant could demonstrate a tax burden payment equal to 10% of the purchase price of any non-declared goods.

The 232 Form must be submitted electronically to the Spanish Tax Authorities in the month following the ten months at the end of the tax period applicable to the submitted information.

The Spanish Tax Agency, through its Annual Tax Control Plans, is paying special attention to monitoring the tax risks related to the interposition of companies by private individuals

On 1 January 2013, Law 15/2012 of 27 December on fiscal measures for energy sustainability came into force.

El Tribunal Supremo de España ha emitido una sentencia crucial sobre la interpretación de la cláusula antiabuso en el Impuesto sobre Sociedades, estableciendo límites claros a las regularizaciones fiscales.

On July 1, the Constitutional Court has reported, by means of an information note, that it has declared as unconstitutional the regulation of installment payments on Corporate Income...

Madrid, June 28, 2017: The Official State Gazette published the 2017 Budget Act 3/2017 (hereinafter, the "3/2017 Act").

El Tribunal Constitucional declara inconstitucional y anula la Declaración Tributaria Especial

Spain's Supreme Court has ruled on whether compensation paid to a board of directors' member as a result of their resignation is a non-deductible expense for corporate income tax purposes.

El 1 de julio, el Tribunal Constitucional ha adelantado, mediante una nota informativa, que ha estimado la cuestión de inconstitucionalidad sobre la regulación de los pagos

The other opportunity for law firms is in litigation, he says.

La Comisión Europea ha adoptado una nueva recomendación que sustituye la normativa de 1994 sobre transmisión de pymes, estableciendo directrices para facilitar el relevo generacional y la continuidad empresarial. ¿Qué medidas fiscales y estructurales propone Bruselas para garantizar que las empresas familiares europeas superen con éxito los desafíos de la sucesión en un contexto de envejecimiento demográfico y competencia global?

On 1 October 2004, the new Law 15/2003, of 25 November, came into force, reforming the Penal Code and introducing some important practical changes which will affect criminal protection of intellectual property rights.

Thousands of Britons are choosing to retire to Spain's Costa del Sol, drawn by more than just sunshine. With over 320 days of sun annually, living costs 32% lower than the UK, and a lifestyle that naturally encourages outdoor activity and social connection, the region offers retirees financial freedom and improved quality of life. However, the move requires careful navigation of Spanish tax systems, pension rules, and inheritance planning to ensure financial strategies remain efficient.