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
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
The Regional Economic-Administrative Court of Madrid (TEAR) recognizes the ISD rebate even with a document formalized by a foreign Notary Public. In a Resolution dated
With the start of the new year of 2024, a new regime for non-habitual residents in Portugal also came into force, where innovation finds tax
The tax would be applicable as of 1 January 2024 for Spanish entities that are part of multinational groups and those with revenues of more
On the November 29th, 2023, the Portuguese Parliament have approved the Portuguese Budget Bill for 2024 (the “Budget 2024”). After one and a half month
Spain is increasingly emerging as an attractive destination for foreign investment and high net worth individuals, as it offers tax efficient structures in an EU
I. Current situation On March 29, 2022, the Nationality Convention between the Kingdom of Spain and the French Republic (the “Convention”), signed in Montauban on
