In a recent ruling, the DGT has allowed that environmental deductions be proven withing the maximum period of 15 years, including the investments made in
Joint directors are not a collegiate body and must act jointly. The granting of a power of attorney to one of them cannot be made
Failure to indicate the existence of related party transactions in the notes to the financial statements renders the resolution approving the annual accounts of a
Law 24-D/2022 of 30 December approves the State Budget for 2023, with specific amendments to the Personal Income Tax Code (Código do IRS) and Corporate
On February 16, the Prime Minister of Portugal confirmed the measures leading to the substantial amendment of the Golden Visa program, emphasizing that the main
The commonly known as “Startups Law”, published on December 22, 2022 (the “Law”), has been wonderfully received by all those who are in the process
On March 9th 2023, the Congress approved the new Securities Market and Investment Services Law (pending publication in the Boletín Oficial del Estado), which repeals
Following the extraordinary session of March 10, 2023 held by the Economic and Social Council of Spain, in which the Preliminary Draft Law on Structural
Royal Decree 249/2023, of 4 April, which amends – among other regulations – Royal Decree 1065/2007, of 27 July, on the General Regulations on tax
After more than a year since the Draft Law for the Right to Housing, the Congress approved it on Thursday 27 April. It is based
