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.