In its ruling of July 8, 2024, the Supreme Court once again addressed the significance of a taxpayer's economic interests in determining their fiscal residency. The Supreme Court...

On November 21, the Spanish Parliament (Congreso de los Diputados) approved and sent to the Senate the Draft Law establishing a complementary tax for multinational groups and...

Our VAT specialists have prepared a portfolio on the proposal for the Council Directive concerning VAT in the digital age (ViDA) that highlights a series of significant changes...

The Supreme Court, in its decision dated 15 July 2024, has confirmed the rejection of a refund for VAT incurred in 2011 to a European Union company not established in Spain, due...

The DGT, in two binding consultations of 22 May 2024, has established the following criteria for whether the leasing of tourist accommodation is, or is not, exempt from VAT:...

Below, we summarize some of the amendments proposed by the Socialist Parliamentary Group to be incorporated into Law 27/2014 on Corporate Income Tax. The first three amendments...

It has been published, as a transposition of Council Directive (EU) 2022/2523, of December 14, 2022, relating to the guarantee of a global minimum level of taxation for groups of...

On July 11, Bill PL-3/2024 was published in the Official Gazette of the Madrid Assembly, which regulates the new deduction for investments by new taxpayers from abroad that they...

On October 8, 2023, the European Union Court of Justice (EUCJ) issued a ruling on the free delivery of a tablet or smartphone as a reward for subscribing to a new magazine. The...

Considering the actual relevance of the Transfer Pricing topic, from our Transfer Pricing department, we would like to inform you that we have recently observed an increase in...