Indirect taxation on the acquisition of hotels in Spain is in a state of considerable legal uncertainty, despite the numerous binding rulings of the Directorate General of Taxes (DGT) which reiterate a solid and long-standing criterion.
On March 4, 2025, a bill was submitted to the Congress of Mexico City, proposing a decree to amend the Income Tax Law (ISR). The bill seeks to modify Articles 93, 130, and 132, as well as to add a new article 132 bis, with the objective of imposing…
In the Garrigues Tax Newsletter we compile, month by month, the most relevant developments in this practice area: judgments, rulings, regulations...
In a relevant judgment on the application of competition law at the European level, the CJEU confirms that, in competition matters, the "presumption of decisive influence" of a parent company over its subsidiary in competition matters allows,…
The improvements introduced in recent years in rights of work-life balance consisting of reducing or adapting the working day have created interpretative doubts about their application and possible scope. Conflicts have arisen when, for example, the…
Starting in 2025, taxpayers obligated to pay the property tax in Mexico City will be required to submit an annual declaration regarding the occupancy status of their properties. This measure, which is voluntary and informative, applies only to…
Since 2024, Portugal's IFICI tax incentive has provided a preferential tax regime for individuals engaged in scientific research and innovation. However, its implementation is highly complex due to scattered regulations, multiple eligibility…
The recent decision by the United States to designate Mexican cartels as Foreign Terrorist Organizations (FTOs) marks a significant shift in the risk landscape for multinational companies with interests in Mexico and Latin America. Below, we analyze…
The fashion industry was one of the first industries to enthusiastically explore the opportunities afforded by the metaverse and NFTs (non-fungible tokens). However, the technological limitations, the lack of interest among the adult audience and…
On February 21, 2025, the reform that amends and repeals various provisions of the Law of the National Workers' Housing Fund Institute (INFONAVIT) and the Federal Labor Law was published in the Official Journal of the Federation (DOF) to include new…
The initiative, which will now follow the legislative procedure,involves changes to the CSRD and CSDDD directives and puts forward amendments to the delegated acts on the Taxonomy, together with the Regulation on the Carbon Border Adjustment…
Three unstoppable processes have influenced the hotel industry in recent decades: globalization, digitalization, and innovation. The combination of these three factors has prompted the appearance of new forms of affiliation between market actors…
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