Non-resident taxpayers may also apply the tax shield under Article 31 of the Wealth Tax Law

In this Legal Briefing we analyse the provisional text eliminating the Spanish Golden Visa...

We address the regulatory development of the Law regulating the promotion of occupational pension plans (the "LRPE")...

On 22 December, Law 28/2022, of 21 December, on the promotion of the startup ecosystem (the “Startups Law”) was published in the Official State Gazette (BOE)...

In this Briefing we analyse the recently approved Temporary Solidarity High Net Worth Tax and certain changes to the Wealth Tax...

This Legal Briefing analyses the main features of the Beckham Regime following the amendment introduced by the Startups Law...

This Legal Briefing will deal both with the main features of the Solidarity High Net Worth Tax and the proposed amendment to the Wealth Tax Law...

The purpose of this Legal Briefing is to summarise the main tax-related developments included in the Draft Law...

On 29 September 2022, the Government presented its Tax Measures plan, with the aim of ensuring “social justice and economic efficiency"...

In this Legal Briefing, we analyse the first version of the static World Wide Web as well as web 2.0...

Commentary on the Judgment of Administrative Court No. 1 of Huelva of 13 September 2021 (P.O.397/2019)...

A Practice Note analysing the main aspects regarding the undertaking of a merger and acquisition (M&A) transaction in Spain with a target entity under financial distress...

The Firm organised an event to discuss this regulation, which was attended by partners of the Firm and Esther Elías, CEO and founder of FunTech Rocket...

This Legal Briefing analyses the new energy measures included in Royal Decree-law 6/2022...

Law 7/2012 of 29 October introduced a new obligation to declare assets and rights located abroad...

The Spanish government has just published a draft of its first start-up law which aims to promote innovative entrepreneurship and attract investment...

In this Legal Briefing we analyse the new CJEU ruling on the obligation to provide information on assets and rights abroad...

This Legal Briefing analyses the main features of the Draft Law on Start-ups...

At this session, Pérez-Llorca’s tax experts analysed the key milestones in municipal tax matters from over the last year...

This Briefing analyses the changes introduced by the Law to the vast majority of the taxes provided for in the Spanish tax system...

This Legal Briefing analyses the main measures introduced by RDL 7/2021 relating to the taxation for VAT purposes of e-commerce...

Pérez-Llorca organised a webinar with the aim of analysing the impact of COVID-19 and the state of alarm on the lease of commercial premises and hotels from three different perspectives...

The Tax practice area has prepared a compilation of the tax regulations published to date so far due to the ongoing COVID-19 pandemic...

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)...

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Pérez-Llorca organised a seminar on ‘the latest local taxation developments’, which reflected on the latest developments in the field...

On 4 July 2018, Law 6/2018, of 3 July, on the General State Budgets for 2018, was published in the Official State Gazette...

Analysis of the main changes introduced by Directive (EU) 2017/2455 amending the 'VAT Directive' and Directive 2009/132/EC...

Pérez-Llorca has today announced the appointment of five new partners: Fernando Bedoya, Beatriz García, Javier Gómez, Pedro Marques da Gama and José Suárez. With these new additions to the partnership, the firm has increased its total number of partn...

On 30 December 2017, various tax regulations were published in the Official State Gazette amending the regulations of various taxes, both direct and indirect, and other legal texts related to certain tax obligations...

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...

Summary of the different tax regulations published on 30 December 2017...

Royal Decree-Law 3/2016 adopts tax measures aimed at consolidating public finances and other urgent social measures...

On 1 December, the European Commission confirmed its firm decision to promote a technology-neutral VAT regime...

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...