As we announced in our blog last week, the Constitutional Court has published its sentence on the unconstitutionality issue 4433/2020 regarding the Tax on the Increase in Value of Urban Land or, colloquially known as “Plusvalía”. CONTEXT OF THE TAX CONTROVERSY In order to understand the context of the controversy surrounding this tax,…
Last 26th October 2021, the new Law 5/2021, of 20th October, on the Devolved Taxes of the Autonomous community of Andalusia, was published in the BOJA (Official Gazette of the Autonomous Community of Andalusia). This new regulation, according to its Second Final Provision, will come into force on 1st January 2022, except for the following…
The High Court has declared unconstitutional and null and voided a large part of article 107 of the TRLRHL, which was the fundamental pillar for the calculation of the taxable base of the municipal capital gains tax on the increase of urban land (“Plusvalía”). The unconstitutionality has occurred due to the fact that the calculation…
The entry into force of the Law on Measures against Tax Fraud (Law 11/2021 of 9 July) has meant a turning point in the taxation of non-EU non-resident taxpayers in relation to their assets located in Spain. With the entry into force of this law, the taxation of non-EU non-residents is equal to the taxation…
We are writing this post on the occasion of the publication of the new Law 11/2021, of 9 July, on measures to prevent and combat tax fraud. This law introduces regulatory changes that affect taxation, which we highlight below: The system of surcharges for late filing without prior notice is modified: according to (article 27.2 LGT): An additional…
We would like to inform you that yesterday, 27th April, Decree-Law 7/2021 of 27th April was published in the Extraordinary BOJA number 37, reducing the rate of Transfer Tax and Stamp Duty Tax (also known as “ITP/AJD” in Spanish) to boost and reactivate the economy of Andalucía in the face of the crisis situation caused by the coronavirus pandemic…
It is undeniable that BREXIT is deeply changing trade relations between EU countries and the UK, and in tax matters this change is not far behind. Today we would like to report on a specific case of change in taxation in Spain that may affect certain structures of British companies and partners with real…
Soft Landing Relocating to Spain and getting lost with all the paperwork to be made? Let your hair down, we will assist you with all the necessary changes, so you can enjoy the weather and sunshine 🙂 Our helpful soft-landing service will make you to resolve the following (and numerous) issues: a)…
Relocating your business offers many benefits, yet also comes with its share of business challenges: designing systems and processes, managing cash flow, securing the appropriate talent and training staff at large, etc. Another consideration exists that is just as critical – especially since it often presents unforeseen issues: Compliance. Failing to remain legally compliant can…
