Publications - Tax
Environmental taxes are state-level levies aimed at mitigating the environmental impact of several industrial activities, such as raw material extraction, pollutant emissions, and waste management. Given their regulatory complexity and diversity…
The Supreme Court has recently issued several judgments of great importance on the application of articles 13, 15 and 16 of the General Tax Law (hereinafter GTL), judgments that also affect the application of the doctrine of the so-called “second…
Customs value is the basis for calculating taxes on imports and exports and is determined primarily by the price paid plus certain additional costs. Declaring an incorrect value can result in fines or tax offenses, so proper documentation of each…
In recent years, the maquiladora industry in Mexico has undergone substantial changes in transfer pricing regulation that have transformed its fiscal compliance framework.
The deadlines for filing the CIT return, the IES and the tax file were extended, in response to the request of the Portuguese Chartered Accountants Association.
Correctly classifying a good in foreign trade involves understanding its nature, function, composition and processing degree. This process is governed by the TIGIE and the rules established by organizations such as the World Customs Organization (…
In an increasingly interconnected world, international trade in goods has become a key driver of economic growth and competitiveness. This practice allows nations to access products, technologies and raw materials that are not produced locally,…
Following the measures already approved in Catalonia (which have increased the rates of TPO and AJD mainly in real estate transactions carried out by large holders or of significant amounts), the creation of a Complementary State Tax on the Transfer…
As a result of recent reforms to the INFONAVIT Law, a new obligation has been established for employers in Mexico: to cover the mortgage payments of housing loans for their workers when they are absent or incapacitated.
En la Newsletter de Tributario de Garrigues recopilamos, mes a mes, las novedades más relevantes de esta área de práctica: sentencias, resoluciones, normativa...
The correct taxation of non-resident income derived from the vacation rental of real estate in Spain requires an adequate characterization of such income, a complex task in the light of the regulation and the resolutions of the Directorate General…
On April 1, 2025, a decree was published reforming article 19 and adding article 40 of the Constitution, expanding the cases in which the official pre-trial detention is applicable. It includes crimes such as the use of chemical precursors,…