Start of main content

Newsletter Private Client Services | November 2023

| Publications | Tax

The new edition of the PCS Newsletter covers the main tax pronouncements of the last few months.

Andersen's Private Client Services Group analyses in the November newsletter the main developments and regulatory changes in tax matters from mid-2023 until now.

Application of the reduction for irregular income in personal income tax to remuneration and allowances received by directors

◾The effectiveness of residence certificates.Supreme Court commentary on Ruling 778/2023, of June 12th 2023

The problematic application of the joint IRPF-IP limit by non-residents in Spanish territory

◾TEAC (Central Economic Administrative Tribunal) rulings on the calculation of the number of days of stay for the purpose of determining tax residence in Spain

◾Tax regime for carried interest in the new startup law. Part II

◾Family business. Calculation of remuneration for management functions in restructuring operations

◾Temporary Solidarity Tax on Large Fortunes.Constitutionally endorsed the last tax disincentive for investment in Spain

◾The Non-Habitual Resident Regime. Current situation and future elimination

◾The importance of implementing good governance criteria in Latin American companies, also from the perspective of tax practices

You can download the full PDF file here.

End of main content