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
The Supreme Court reiterates the doctrine on the tax deductibility for Corporate Income Tax (IS) of the remuneration of a director who also performs senior
The dissolution of the company and the appointment of the liquidator are not part of the entries that the Registrar may make if the marginal
Applicability of reduced 15% CIT rate to newly created companies that have remained inactive from incorporation until sale of its shares. Start of activities is
The Constitutional Court (TC) announced the declaration of unconstitutionality of certain tax measures introduced in the Corporate Income Tax (CIT) in 2016. Through a briefing
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
The Central Economic-Administrative Court (TEAC) changes its criteria and establishes the need to assess the senior management employment relationship of the directors of companies and
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
The latest update of the EU list of non-cooperative countries and territories has been published, increasing by three jurisdictions to a total of twelve. As
