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Salamanca specialises in tax litigation
The OECD publishes the 2025 update to the OECD Model Tax Convention
The Legal Briefing provides a detailed analysis of these developments and their practical implications for companies...
Non-resident taxpayers may also apply the tax shield under Article 31 of the Wealth Tax Law
In this Legal Briefing, we analyse the scope of this change in Spanish case law...
The provisional text abolishing the Spanish Golden Visa is approved
In this Legal Briefing we analyse the provisional text eliminating the Spanish Golden Visa...
Pérez-Llorca, Tax Firm of the Year in Spain according to the International Tax Review
Interview with Clara Jiménez, Tax partner at Pérez-Llorca
Tax Newsletter – February 2023
Tax Newsletter – November 2022
Tax Newsletter – October 2022
Analysis of the measures contained in the emergency intervention regulation to address high energy prices
This Legal Briefing analyses the key aspects of the economic policy measures contained in Council Regulation (EU) 2022/1854 of 6 October 2022...
Tax Newsletter – September 2022
The AEAT’s single legal personality means that the notification made to the ORT triggers the deadline for the Administration to lodge an appeal
This article analyses the Spanish Supreme Court judgments from the Contentious-Administrative Chamber, second section, of 17 June, 18 June and 21 June 2021...
Tax Newsletter July 2022
Tax Newsletter June 2022
Draft Law on Employee Pensions Plans
In this Legal Briefing, we analyse the main novelties of the Draft Law on Employment Pension Plans...
For tax reform focused on improving efficiency, competitiveness and economic growth...
The CJEU declares that the penalty system established for failing to comply with the obligation to declare assets and rights located abroad is contrary to EU law.
In this Legal Briefing we analyse the new CJEU ruling on the obligation to provide information on assets and rights abroad...
The Constitutional Court’s decision on the Tax on the Increase in Value of Urban Land
In this Legal Briefing, we analyse the Constitutional Court’s decision on the Tax on the Increase in Value of Urban Land...
Tax Newsletter October 2021
Tax Newsletter July 2021
The never-ending lightning bolt or the principle of good administration
Three new Supreme Court resolutions on the calculation of deadlines increase taxpayers’ legal security...
Cassation appeal case law for tax matters. 2020
Tax Newsletter April 2021
Pérez-Llorca Legal Journal – April 2021
Tax Newsletter February 2021
Tax Newsletter January 2021
Taxation of meal vouchers after the law on remote working
The tax benefits applicable to meal vouchers remain in situations of remote working...
Tax Newsletter November 2020
Tax Newsletter October 2020
Tax Newsletter September 2020
Jurisprudencia casacional en materia tributaria
Tax Newsletter May 2020
Tax Newsletter April 2020
Royal Decree-Law 14/2020: Extension of the deadline for the filing and payment of various tax returns and self-assessments
Rental income reductions in the context of COVID-19
The purpose of this briefing is to analyse the main tax implications of rent reductions for landlords...
COVID-19: Tax Law
The Tax practice area has prepared a compilation of the tax regulations published to date so far due to the ongoing COVID-19 pandemic...
Tax Newsletter March 2020
Information briefing: Draft modification of the IAE and IBI tax ordinances of the Madrid City Council to establish 25% rebates
In this article we analyse the initial draft of the modification of the tax ordinances of the Business Tax (IAE) and the Property Tax (IBI)...
Tax Newsletter February 2020
Pérez-Llorca Legal Journal – December 2019
Tax Newsletter January 2020
Suspension of the executive procedure in view of a request for deferral or payment by instalments
Don’t forget to keep using your childcare vouchers: the DGT confirms their compatibility with the new deduction for childcare expenses
Pérez-Llorca analyses the latest taxation developments in the financial sector
Pérez-Llorca organised a seminar on ‘Fiscal challenges in the financial sector’, which reflected on the latest tax news concerning the financial sector...
Seminar on ‘Fiscal challenges in the financial sector’
Pérez-Llorca will hold a seminar on 19 September which will discuss fiscal challenges in the financial sector...
“The new cassation appeal for tax matters”
The end of the unnecessary administrative channel
Tratado de la SOCIMI
Tax liabilities: do you know what your new rights are?
Inheritance and gift tax 2018 (Part 1)
New legislation on ITP-AJD in the Autonomous Regions for the 2018 fiscal year(Part 1)
Novedades fiscales al cierre del ejercicio 2017: Impuestos directos e indirectos y otras medidas urgentes
El pasado 30 de diciembre de 2017 se publicaron en el Boletín Oficial del Estado diferentes normas de naturaleza tributaria que modifican los reglamentos de diversos impuestos, tanto directos como indirectos, y otros legales vinculados con determinad...
Fiscal news at the close of the 2017 financial year: Implementing Regulation of the LGT
Summary of the different tax regulations published on 30 December 2017...
eSports are no longer just for kids
The SC limits the time limits for the Administration to issue a new decision in the case of retroactive proceedings
The Supreme Court has clarified (and limited) the time limits available to the Administration to issue a new decision in the event of annulment, with reversal of the proceedings, of the settlement initially issued in a management procedure...
The evolution of deductions in respect of software activities and the taxation of indirect costs linked to R&D&I
Pérez-Llorca and Euro-Funding organised a third round table on taxation and R&D&I which discussed the main issues regarding tax deductions for R&D&I in the wake of the recent reform. This third edition focused on the application of these tax benefits...
Inheritance and gift tax 2017 (Part 2)
This article provides a comprehensive study of inheritance and gift tax for the 2017 tax year, including both the state regulation and the regulations of the Autonomous Communities...
Third Seminar on R&D&I: The evolution of deductions in respect of software activities and the taxation of indirect costs linked to research, development and innovation
On 20 June, Pérez-Llorca's Madrid headquarters will host the third session of the seminars on research, development and innovation organised in conjunction with Euro-Funding Advisory Group...
Tax amnesty: Get ready for a shock…
What cannot be is not, and is impossible too.
The Constitutional Court has declared unconstitutional the so-called “tax amnesty”, a measure that allowed the regularisation of undeclared income at a reduced rate of 10%, without interest, surcharges or penalties...
New legislation on ITP-AJD in the Autonomous Communities for 2017 (part 2)
Technical Seminar: Challenges posed by the entry into force of the Immediate Supply of Information (SII)
On 10 May, Pérez-Llorca will hold a Technical Seminar at its Madrid headquarters that will discuss the 'Challenges posed by the entry into force of the Immediate Supply of Information (Suministro Inmediato de Información - 'SII')'...
The much-needed centralisation of electricity taxation
The supply of electricity constitutes a service of general economic interest because economic and human activity cannot be understood today without its existence...
Inheritance and gift tax 2017
New legislation on ITP-AJD in the Autonomous Regions for the 2017 fiscal year
New system for keeping registry books through the AEAT electronic office (SII)
On Tuesday 6 December, Royal Decree 596/2016, of 2 December, for the modernisation, improvement and promotion of the use of electronic means in the management of Value Added Tax (“VAT”) was published in the Official State Gazette (“BOE”)...
Package of tax measures adopted by the Council of Ministers in order to meet the 2017 public deficit target
Royal Decree-Law 3/2016 adopts tax measures aimed at consolidating public finances and other urgent social measures...
El ITP-AJD para el 2016 en las Comunidades Autónomas
Novedades legislativas en materia de ITP-AJD en las Comunidades Autónomas para el ejercicio 2016 (2ª parte)
Novedades legislativas en materia de ITP-AJD en las Comunidades Autónomas para el ejercicio 2016
Partial amendment of the General Tax Code
Summary of the most significant reforms made to Law 58/2003, the General Tax Code (‘LGT’) and incorporated through the publication of Law 34/2015...
Tax management procedures
Management procedures in the tax sphere are an important tool for various purposes, and in recent decades they have been supplemented by the verification of taxpayers’ tax situation, which has been taken on by the management bodies...
New legislation on ITP-AJD in the Autonomous Communities for the 2015 fiscal year (part 2)
The second part of the article analyses the new regulations introduced by the Autonomous Communities for the 2015 financial year in both the Property Transfer for Valuable Consideration (“TPO”) and Stamp Duty (“AJD”) forms of the Property Transfer Ta...
Consolidation groups – Outstanding issues
The new regulation of the consolidation groups regime contained in Chapter VI of Title VII of Law 27/2014, of 27 November, on Corporate Income Tax (the “LIS”)...
New legislation on ITP-AJD in the Autonomous Regions for the 2015 fiscal year
This article analyses the new regulations introduced by the Autonomous Communities for the 2015 fiscal year in both the Property Transfer for Valuable Consideration (“TPO”) and Stamp Duty (“AJD”) forms of the Property Transfer Tax and Stamp Duty (“IT...
New regulation of the scope of entities under the tax consolidation regime
New Corporate Income Tax Law, approved by Law 27/2014, of 27 November (the “LIS”), has introduced significant changes to Corporate Income Tax...
Draft Law for the Reform of the Spanish Tax System
The purpose of this Information Briefing is to summarise the most significant amendments included in the tax reform...
Latest (and contradictory) case law on the verification of prescribed financial years
This article aims to reflect on the ongoing controversy regarding the prescription of the power of verification of prescribed financial years...
2014 Práctica Fiscal para Abogados. La Ley. Editorial Wolters Kluwer
The CJEU on ISD: legal consequence and economic effect
The ruling of the Court of Justice of the European Union (CJEU) of 3 September 2014 declares that the current configuration of Inheritance and Gift Tax (ISD) discriminates against non-residents...
Offsetting negative tax bases: good news and bad news
The tax inspection deadline: a minefield
The trial balloon of taxation of termination payments
The Supreme Court’s somersault
Article 106 of the General Tax Code stipulates that when the taxpayer applies negative tax bases, contributions or deductions in non-prescribed financial years that come from prescribed financial years, they must prove their origin...
Table of ITP-AJD tax rates applicable in the Autonomous Regions in 2014
New legislation on ITP-AJD in the Autonomous Regions for 2014 (Part II).
This article covers the second part of the information on the new regulations regarding the Transfer Tax and Stamp Duty (“ITP-AJD”) for the 2014 financial year...
Aspectos jurídicos y prácticos más relevantes de la I+D+i
Pérez-Llorca y Euro-Funding Advisory Group han celebrado una mesa redonda bajo el título “Aspectos jurídicos y prácticos más relevantes de la I+D+i”...
Reform for the autonomous regions: environmental taxes
The recent publication of the Report from the Commission of Experts (CE) for the Reform of the Spanish Tax System has once again reopened the debate on the advisability of a decentralised tax system such as the one that currently exists in Spain...
Full reimbursement of the tax on excise duties regardless of invoices
The CJEU ruling of 27 February on the Tax on Retail Sales of Certain Hydrocarbons or IVMDH (popularly known as excise duties) has been the subject of significant media attention mainly for two reasons...
New legislation on ITP-AJD in the Autonomous Regions for 2014 (part I)
This article analyses the new regulations on Property Transfer Tax and Stamp Duty (“ITP-AJD”) for the 2014 financial year in each of the 17 Autonomous Communities...
Report from the Commission of Experts for the Reform of the Spanish Tax System
Brief summary of the most significant tax reforms included in the "Report from the Commission of Experts for the Reform of the Spanish Tax System"...
Law 22/2013, of 23 December, on the General State Budget for 2014
Summary of Law 22/2013 of 23 December 2013 on the General State Budget for 2014 ("LPGE"), which includes new developments in the field of taxation...
Law 22/2013 of 23 December 2013 on the General State Budget for 2014 (“LPGE”) includes, as usual, several new developments in the field of taxation, which are detailed in this information briefing...
