Tax

European Newsletter: Step in Tax 12/01/2026 Tax Andersen's European Tax Practice launches the second edition of the ‘Step in Tax’ newsletter with the most relevant developments in tax matters READ MORE >>

Regarding the Possible Existence of a Permanent Establishment of a Company in Cases of Services Provided by an Employee from a State Other Than Their Country of Residence 21/11/2025 Tax On November 18, the OECD Council adopted the updated Model Tax Convention on Double Taxation and its commentary READ MORE >>

European Newsletter: Step in Tax 18/09/2025 Tax Tax experts are launching the newsletter Step in Tax READ MORE >>

Europe questions the taxation of homes used as primary residences by taxpayers under the expatriate regime (Beckham Law) 20/06/2025 Tax The European Union considers the allocation of property income to the personal income tax of primary residences of taxpayers under the Beckham regime to be discriminatory. READ MORE >>

Andersen strengthens its presence in Chambers with 12 departments and 23 recognized professionals 24/03/2025 Real Estate, Corporate and M&A, Urban planning, Public and Regulatory, Energy & Natural Resources, Culture and Entertainment, Environment, Sustainability and ESG, Litigation and Arbitration, Employment, Tax The Firm incorporates four areas to the ranking: Energy, Venture Capital, Real Estate and TMT: Media; and also adds three new professionals among those recognized: José Vicente Morote, César Morales and José Miguel López. READ MORE >>

Andersen appoints five new Professional Partners and three new Partners 24/03/2025 Employment, Tax, Corporate and M&A, Public and Regulatory, Litigation and Arbitration Federico Belausteguigoitia, Pedro Rubio and Miguel Prado are the new Quota Partners READ MORE >>

Newsletter Private Client Services | March 2025 17/03/2025 Tax, PCS, Wealth Management & Family Business Andersen's Private Client Services group analyses tax developments for 2025 READ MORE >>

Andersen and IE launch Advanced Legal Program on ESG and Circular Economy 12/02/2025 Tax, Corporate and M&A, Public and Regulatory, Economic and Financial, Litigation and Arbitration It is aimed at lawyers and those responsible for regulatory compliance and sustainability in companies READ MORE >>

Income Tax on Natural Persons (IRPF) 05/02/2025 Tax, German Desk Individuals Are you a tax resident in Spain? Do you receive income from work (such as wages or pensions), interest or other income that would have to be declared on the Individual Income Tax Return (IRPF)? READ MORE >>

Form 720, the declaration of assets and rights abroad for residents in Spain 30/01/2025 Tax, German Desk Individuals Since 2012, residents in Spain are obliged to file form 720. This is an informative declaration of assets and rights located abroad. It is filed between 1 January and 31 March of the year following the year to which the information provided refers. READ MORE >>

Andersen incorporates Antonio Matute and Fernando Beltrán as Tax and Labour Partners in Bilbao 17/12/2024 Employment, Tax, Public and Regulatory The law firm headed by José Vicente Morote starts its activity in the Biscayan capital with two new partners, joined by Jon Sebastián Garay, who will open the Public and Regulatory area in the office READ MORE >>

Key aspects of the Beckham Law 25/11/2024 Tax, German Desk Individuals Spain has a highly attractive tax regime for workers, professionals, entrepreneurs and company administrators relocated to Spain. READ MORE >>

Real Estate Finance Lease and Mortgage Lending: Differences in Taxation 18/11/2024 Tax, German Desk Business There are two main types of financing available to companies that plan to acquire real estate for their activity: purchase with a mortgage loan, which is the traditional method, and real estate finance lease (also known as real estate capital lease). READ MORE >>

Newsletter Private Client Services | Third quarter 2024 17/09/2024 Tax, PCS, Wealth Management & Family Business The new edition of the PCS newsletter, prepared by the Private Client Services group, includes the main tax news for the third quarter of 2024 READ MORE >>

China Desk Newsletter | May 2024 10/05/2024 Technology and Telecommunications, China Desk, Employment, Tax, Real Estate Andersen's China Desk team analyzes the most relevant judgments of May in financial regulation, data protection, tax, labour and real estate READ MORE >>

Newsletter Private Client Services | First quarter 2024 18/04/2024 Tax, PCS, Wealth Management & Family Business The new edition of the PCS newsletter, prepared by the Private Client Services group, includes the main tax news for the first quarter of 2024 READ MORE >>

Crypto taxation under the Beckham Law 23/01/2024 Tax, Tax Procedure Tax and Tax Procedure Team analyses the taxation of cryptocurrencies under the Beckham Act READ MORE >>

European Guide to Tax Regime for Holding Companies 11/10/2023 Tax A document prepared by the EU International Taxation Service Line to explore the changing tax environment for holding companies in various jurisdictions READ MORE >>

Transfer Pricing | Documentation requirements in Europe 11/10/2023 Tax, Transfer Pricing The EU Transfer Pricing SL guide on TP documentation requirements in various jurisdictions READ MORE >>

Andersen advises Concesur on the purchase from Daimler Truck of the exclusive sales and after-sales dealership for Mercedes-Benz trucks in the Community of Madrid 06/10/2023 Tax, Corporate and M&A, Competition and EU law The transaction includes the 30,000 square meter plot where the dealership is located in the Madrid town of Pinto READ MORE >>

Andersen advises Neinor on the sale of two rental buildings in Madrid to CBRE IM 25/07/2023 Tax, Real Estate Javier Lacleta, Partner in the Real Estate area, María Chaves, Senior Associate in the same department, and Juan Pablo Gutiérrez, Tax Partner, have been responsible for advising on the transaction READ MORE >>

Chambers & Partners ranks Andersen among the best law firms for advising high net worth individuals 21/07/2023 Tax, PCS, Wealth Management & Family Business High Net Worth 2023 guide highlights Andersen in the 'Private Wealth' READ MORE >>

VAT Treatment of tokens 06/07/2023 Tax Andersen’s VAT & Customs practice in Europe conducted a comprehensive analysis of the VAT treatment of various types of tokens READ MORE >>

ECJ allows proportional VAT fines 05/07/2023 Tax The EU VAT & Customs Service Line has prepared an alert about the recent ruling by the European Court of Justice (ECJ) that has shed light on the issue of proportional fines for underpaid VAT in Belgium READ MORE >>

The new Carbon Border Adjustment Mechanism (“CBAM”) | Analysis, implications and impact 22/06/2023 Tax, Public and Regulatory, Energy & Natural Resources, Customs and Excise Andersen's Public & Tax team analyses the impact and implications of CBAM READ MORE >>

Andersen has appointed Íñigo Zumalabe and Ramón Portela as partners in the areas of M&A and Tax 06/06/2023 Corporate and M&A, Tax These appointments will strengthen the firm's private equity and international tax areas READ MORE >>

CBAM: What’s new? 26/05/2023 Tax The CBAM will enter into force on 1 October 2023 in its transitional phase. The definitive Regulation (EU) 2023/956 of the European Parliament and of the Council has been published last 16 May READ MORE >>

Newsletter Private Client Services | May 2023 25/05/2023 Tax The May edition of the PCS newsletter, written by the Private Client Services group, includes the main developments in tax matters in recent months. READ MORE >>

Transfer Pricing and Sustainability 11/05/2023 Tax The European Transfer Pricing Team at Andersen has developed a news article on ethical tax practices for multinational businesses (MNEs) READ MORE >>

CBAM: new green tax against carbon leakage 02/05/2023 Tax, Customs and Excise Mar Guardiola, Director in the Tax Department and head of Andersen's VAT, Customs and Excise Department, analyses in El Confidencial the Border Carbon Adjustment Mechanism that will enter into force on 1 October 2023 in its transitional phase READ MORE >>

Andersen advises T3N on agreement with Harrison Street for the development of sports and educational complexes starting with ESC LaLiga & NBA Madrid Village 19/04/2023 Tax, Corporate and M&A, Urban planning, Banking and Finance, Sports The team has advised on M&A, tax, finance and urban planning READ MORE >>

Transfer pricing year-end adjustments 16/02/2023 Tax Our European Transfer Pricing team has prepared a short summary on the topic "Transfer pricing year-end adjustments" READ MORE >>

R&D Incentives Reference Guide 19/12/2022 Tax Guide on R&D incentives for the European service line Business Incentives and Tax Credits READ MORE >>

Andersen advises Vive Solar Group in its incorporation process and in the purchase of three photovoltaic installations 05/12/2022 Tax, Corporate and M&A, Energy & Natural Resources Ignacio Blanco, Director in the Energy area, together with Elena Martínez García, Lawyer in the Corporate and M&A area, and Yago Martos, Partner in the Tax area, have been in charge of advising on the transaction READ MORE >>

America’s Cup appoints Andersen as the exclusive Spanish legal services provider for the 37th edition, to be held in Barcelona in 2024 03/11/2022 Sports, Tax, Corporate and M&A • Andersen is already working with the organising team in all areas of law to support the development and success of this major sporting event • Emirates Team New Zealand, the team in charge of organising the next edition of the race, appoints Andersen in the tender to lead the legal advice among the main law firms in Spain READ MORE >>

Andersen advises fintech company Flexoh on its strategic alliance with Chilean unicorn company Betterfly 28/09/2022 Tax, Corporate and M&A This union has allowed Betterfly to enter the European market through Spain READ MORE >>

Transfer pricing and financial transactions 04/07/2022 Tax Andersen's EU Transfer Pricing department has prepared a document with the most relevant and common TFs identified in the OECD guidance READ MORE >>

Input tax refund – formally insufficient invoices do not necessarily lead to the exclusion of the input tax deduction 19/05/2022 Tax In the recent past, there have been a large number of ECJ rulings which have been aimed at ensuring that formally defective (or even missing) invoices do not necessarily lead to the exclusion of the input tax deduction READ MORE >>

Another positive ruling of the ECJ concerning fixed establishment 18/05/2022 Tax On 7 April 2022, the European Court of Justice issued a verdict in the Romanian case Berlin Chemie (C-333/20) READ MORE >>

The Supreme Court Addresses Inheritance Tax to Beneficiaries Resident For Tax Purposes In Third Countries 17/05/2022 Tax Regarding the recent judgment of the Supreme Court ("TS") of 6th April 2022 READ MORE >>

The European Court of Justice has ruled on warranty repairs 17/05/2022 Tax Repair under warranty completed by the customer may be considered as a supply of services towards the vendor, with repair costs might qualifying as consideration READ MORE >>

Andersen strengthens its position in Chambers with eight departments and 15 leading professionals in the Chambers Europe 2022 ranking 17/03/2022 Tax, Corporate and M&A, Urban planning, Public and Regulatory, Restructuring and Special Situations, Culture and Entertainment, Environment, Sustainability and ESG, Litigation and Arbitration, Employment, Banking and Finance The 2021 edition of Chambers & Partners highlights the firm in the areas of Corporate/M&A, Dispute Resolution, Employment and Tax and, for the first time, Public Law, Planning, Corporate Compliance and Environment READ MORE >>

Judgment of the Court of justice of the European Union Case C-788/19 Implications for the holding of assets abroad and their regularisation 07/03/2022 Tax Regarding the ruling of the Court of Justice of the European Union (“CJEU”) on 27th January READ MORE >>

The Spanish Supreme Court Confirms the National Court Criterium Stating that Offset Of Nols is a Right, not a Tax Option with a Submission Deadline 24/01/2022 Tax Regarding the Supreme Court's ruling of November 30, 2021 READ MORE >>

Main novelties of the Startups Act 21/01/2022 Tax, Corporate and M&A On 27-12-2021, the Official Gazette of the Spanish Parliament published the Draft Law on the promotion of start-ups, known as the “Start-ups Law” READ MORE >>

Andersen advises Grupo Angal on the acquisition of a Mercedes-Benz subsidiary 23/12/2021 Competition and EU law, Tax, Corporate and M&A, Technology and Telecommunications The firm's Corporate and M&A department has advised the Seville-based company on the acquisition of the Valencia subsidiary of Mercedes-Benz READ MORE >>

The Resilience and Recovery Guide 13/12/2021 Tax Andersen´s Business Incentives and Tax Credits practice developed The Resilience and Recovery Guide READ MORE >>

Global Transfer Pricing Insights | October 2021 14/10/2021 Tax, Transfer Pricing In this publication, Andersen Global's Tax team provides a guide to understanding the transfer pricing rules, regulations, policies and practices of the jurisdictions covered READ MORE >>

A new taxation on the transfer of renewable projects? 12/10/2021 Tax, Energy & Natural Resources Borja De Gabriel and Ignacio Blanco reflect for Invertia on the recent reply from the Directorate General of Taxes number V2265-21 regarding the application of the exemption (art. 21.3 LIS) of the positive income obtained in the transfer of shares in companies (SPVs) owning greenfield projects READ MORE >>

Andersen advises on the merger of Mondo TV Studios 01/10/2021 Culture and Entertainment, Tax, Corporate and M&A The firm's Corporate and M&A team has provided legal assistance in the merger of Mondo TV Producciones Canarias and Mondo TV Iberoamérica, which will now operate as Mondo TV Studios READ MORE >>

Taxation and Human Rights 23/09/2021 Tax Nicolás Díaz analyses in an article published in the Thomson Reuters journal Actualidad Jurídica Aranzadi the recent publication of Law 11/2021, which has led to the modification of two aspects of the tax system in which the regulations on fundamental rights and freedoms play an important role READ MORE >>

The figure of the Investor in the Draft Bill for the promotion of the startup ecosystem 07/07/2021 Tax, Corporate and M&A The Government approves the Draft Bill on Startups, which aims to boost investment in the entrepreneurial ecosystem in Spain through tax benefits, investment support instruments and attracting talent. Javier Bustillo and Borja De Gabriel analyse the measures adopted and what they imply for this type of companies and their investors READ MORE >>

Spain and Portugal, priority countries among capital destinations 09/06/2021 Tax Andersen in Spain and Andersen in Portugal organised the webinar "Investment opportunities in Iberia: tax advantages and landing planning in Spain and Portugal" to provide an overview of the main advantages, opportunities and incentives for investments in both countries READ MORE >>

Investing in Cuba, a new opportunity for the Portuguese market 21/05/2021 Tax, Cuban Desk Andersen in Spain and Andersen in Portugal jointly organised the event "New horizon for investments in Cuba, new business opportunities for Portugal", to discuss the investment opportunities that are opening in the new context on the island. READ MORE >>

How to invest in the Real Estate market in Iberia: opportunities, key points, benefits and risks to consider 20/05/2021 Tax, Real Estate Andersen in Spain and Andersen in Portugal organized a seminar where professionals from both firms discuss the most profitable and interesting investment options in Real Estate in Spain and Portugal for companies and funds READ MORE >>

Andersen improves its ranking in The Legal 500 with nine top areas and new individual recognitions 15/04/2021 Litigation and Arbitration, Banking and Finance, Employment, Tax, Real Estate, Corporate and M&A, Public and Regulatory, Restructuring and Special Situations, Agrifood The firm is ranked in the "Industry focus: Food" area and Ignacio Aparicio is included as Leading Individual in the "Corporate, Commercial and M&A" area. READ MORE >>

Chambers Europe 2021: Andersen strengthens its position with new top professionals in international directory ranking 18/03/2021 Employment, Tax, Corporate and M&A, Litigation and Arbitration The 2021 edition of Chambers & Partners recognises the firm in Dispute Resolution, Corporate/M&A, Employment and Tax and highlights for the first time Carlos Peña in Planning, Javier Bustillo in Venture Capital and Elena Sevila in Dispute Resolution READ MORE >>

Present and future relations between Spain and Venezuela: fundamental keys to understanding the investment and taxation map between the two countries 17/03/2021 Tax, Litigation and Arbitration Andersen in Spain and LEGA, Andersen Global's partner firm in Venezuela, are organising the event with experts from both firms to analyse the most relevant aspects of the main investment agreements between the two countries READ MORE >>

Who will collect VAT in the collaborative economy? 12/02/2021 Tax Belén Palao analyzes the practical aspects faced by companies with the entry into force of the new regime READ MORE >>

More than 50% of entrepreneurs are not aware that they can benefit from the family business tax regime which offers tax relief 08/02/2021 Tax Yago Martos analyzes the aftermath of the pandemic on family-owned businesses READ MORE >>

Andersen incorporates Borja de Gabriel as a partner to strengthen the Tax area 25/01/2021 Tax, Corporate and M&A De Gabriel joins the Tax department as a Partner with two lawyers, which totals more than 20 professionals in the Valencia office, and Ricardo Pla in the Valencia Corporate Law area READ MORE >>

VAT Refund procedure to businesses or entrepreneurs established in the territories of the United Kingdom of Great Britain and Northern Ireland 07/01/2021 Tax Resolution of the Directorate General for Taxation of the 4th January 2021 READ MORE >>

Tax measures incorporated in the State Budget Law for 2021 04/01/2021 Tax Law 11/2020 of 30th December on the General State Budget for 2021 (hereinafter, "LPGE") was published in the Official State Gazette of 31st December 2020. The purpose of this Informative Note is to set out the main tax measures established by the LPGE, which have generally come into force as from 1st January 2021 and […] READ MORE >>

NI GA 33/2020 of 11 December on returnable packaging 21/12/2020 Tax On 11th November 2020, the AEAT Customs and Excise Department published Information Note NI GA 33/2020 of 11th December on returnable packaging in relation to packaging that may be exported and subsequently re-imported into the customs territory of the Union, clarifying the formalities required for operators to benefit from the import duty exemption applicable on […] READ MORE >>

Transversal analysis of the attention to the family fact in the tax system 16/12/2020 Tax Nicolás Díaz and Ya Jing Qiu collaborate in a book that includes a detailed study of the tax rules that affect the family group READ MORE >>

Customs, EORI and Temporary Storage Authorizations Given by the Customs Authorities in Great Britain will no Longer be Valid 24/11/2020 Tax • UK content will become non-originating in the EU and also in EU partner countries • In most of the EU member states, UK established companies will be obliged to appoint a fiscal representative READ MORE >>

Time limit for applying for registration and/or exercising certain options for VAT purposes 12/11/2020 Tax The purpose of this note is to recall that, during November 2020, certain benefits and obligations may be claimed for VAT purposes, with effect from 1st January 2021. Regarding the refund scheme for input and non-deducted VAT, as a rule, taxable persons may request a refund of input and non-deducted VAT in the statement-settlement for […] READ MORE >>

Covid-19 and the need and opportunity to review the limitation on the deductibility of financial expenses 29/10/2020 Tax José Manuel Pumar analyzes the Corporate Tax regulations that include a limitation on the deductibility of financial expenses READ MORE >>

Andersen climbs positions in the World Tax and World Transfer Pricing rankings 01/10/2020 Tax The firm, presented in this publication for the second year, climbs positions in Transfer Pricing and access for the first time in the rankings of Indirect Tax, Transactional Tax and Tax Controversy READ MORE >>

The United Kingdom agrees to provide 100% support for customs improvement and automation 01/10/2020 Tax To facilitate change in the internal processes of UK-based companies, the UK government has approved a £50 million direct aid scheme with retroactive effect from 12th June 2020 READ MORE >>

Mexico targets Spain for its investments because of the country’s fiscal and legal attractions 30/09/2020 Tax, Corporate and M&A Spain has a special tax regime for posted workers and for entities holding foreign securities, which includes important exemptions on dividends and profits READ MORE >>

Tax experts warn: teleworking at the beach or in the village jeopardises deductions for usual residence 16/09/2020 Tax Miguel Ángel Galán explains all the possible tax consequences of the home losing its status as a usual residence in El País READ MORE >>

The low retentions in the furlough scheme, a headache in the 2021 income tax return 28/08/2020 Tax Miguel Ángel Galán analyzes the workers' ERTE during next year's tax return READ MORE >>

The Council of the European Union postpones the implementation date of the VAT package for e-commerce 29/07/2020 Tax On 22nd July, the Council of the European Union published a Decision amending Directives EU 2017/2455 and 2019/1995 regarding the deadline for implementation of the two Directives by the Member States. Both Directives substantially changed the distance selling regime and introduced simplification measures mainly affecting cross-border e-commerce either between other Member States or with third countries. Both […] READ MORE >>

Financial securites and transfer pricing 22/07/2020 Tax, Transfer Pricing Securities are instruments designed to ensure greater safety and coverage for the fulfilment of the obligations covered. For example, securities ensure the creditor institutions that the lender will comply with certain financial obligations in case the borrower is not able to bear the costs. In this case, additionally, the debtor of the main operation subject […] READ MORE >>

A proposal to reform the special scheme for posted workers 17/07/2020 Tax Nicolás Díaz analyzes how tax law is used to influence the decision of taxpayers to establish their residence in one territory or another READ MORE >>

Change affecting stamps for distilled beverages 10/07/2020 Tax Order HAC/626/2020, of 6 July, amending Order HAC/1271/2019, of 9 December, approving the rules for the implementation of Article 26 of the Regulation on Excise Duties READ MORE >>

How furlough affects working mothers’ income tax declaration 26/06/2020 Tax Miguel Ángel Galán explains how ERTE affects income for working mothers READ MORE >>

Preliminary draft Law on Waste and Contaminated Soils 04/06/2020 Tax On Tuesday, June 2, 2020, the Council of Ministers approved the draft of Law on Waste and Contaminated Soils, implementing the modifications introduced by Directive (EU) 2018/851 of the European Parliament and of the Council of 30 May 2018, which amended Directive 2008/98 / EC on waste as well as the so-called Directive on single-use […] READ MORE >>

Calculation of pro rata for Value Added Tax of Holding Companies in subsidiary share transactions 28/05/2020 Tax In May, the Supreme Court published two rulings -18th May SCR 428/2020 and 19th May SCR 483/2020- aimed at clarifying how the pro rata for value added tax of holding companies in certain transactions with their subsidiaries should be calculated READ MORE >>

Amendments to the Financial Transactions Tax Bill published 19/05/2020 Tax On 13th May, the amendments to the Financial Transactions Tax ("FTT") Bill were published in the Official Gazette of the Spanish Parliament and will be the subject of a new plenary session for debate and voting in order to continue their processing. The VOX, Ciudadanos and Popular parliamentary groups have submitted refund amendments to the […] READ MORE >>

The coronavirus will take its toll on the income tax of those affected by furloughs 18/05/2020 Tax Miguel Ángel Galán explains what workers affected by furlough scheme stemming from the coronavirus should consider when preparing next year's tax return in Las Provincias READ MORE >>

Warning: the 2019 Corporate Tax, the sums don’t add up 06/05/2020 Tax Miguel Blasco points out the need to adapt the tax declaration period to the new deadlines for the formulation and approval of the Annual Accounts established by the state of alert READ MORE >>

The Inland Revenue is not considering deducting second homes whose use is prohibited 04/05/2020 Tax Nicolas Diaz analyzes the approach of the Treasury in the case of income tax READ MORE >>

Is the Inland Revenue cheating quantifying returns on real estate capital? 30/04/2020 Tax This year the web site asks us for additional information and calculates the deductible amortization of the property acquired by inheritance or donation READ MORE >>

Prosecutors warn that being affected by an ERTE means having ‘two payers’ on the tax return 20/04/2020 Tax Miguel Ángel Galán explains that if the Public State Employment Service (SEPE) or another public body pays us any remuneration, it is a remunerator for personal income tax purposes in El País READ MORE >>

The small print of duty-free imports of goods to combat the effects of the COVID-19 outbreak 20/04/2020 Tax Regarding the European's Commission Decision 2020/491 on the granting of relief from import duties and VAT on the import of goods, needed to combat the effects of the outbreak of COVID-19 READ MORE >>

The two sides of the fiscal policy to pay the coronavirus “Bill” 06/04/2020 Tax Miguel Ángel Galán explains that the objective is not to asphyxiate companies and self-employed people, as these must be the ones to make the country recover, in ABC READ MORE >>

Quarantine for all except income tax 23/03/2020 Tax Tomás Rivero explains in Expanxión that the machinery of the Tax Agency related to the presentation of the different taxes corresponding to the State does not stop despite the extraordinary situation that we live due to COVID-19 READ MORE >>

Main measures in the area of taxation and customs and indirect taxation in relation to COVID-19 17/03/2020 Tax Regarding Royal Decree 463/2020 declaring the state of alert for health crisis management and Royal Decree-Law 7/2020 adopting a series of measures to respond to the economic impact of COVID-19 READ MORE >>

Chambers Europe 2020 highlights Andersen Tax & Legal in the Dispute Resolution, Corporate, Employment and Tax areas 16/03/2020 Employment, Tax, Corporate and M&A, Litigation and Arbitration The editorial includes Íñigo Rodríguez-Sastre and Álvaro Martín as outstanding lawyers in Dispute Resolution, Javier Mata in Insolvency, Alfredo Aspra, Sergio Juárez and Pablo Santos in Employment READ MORE >>

Urgent fiscal measures adopted in relation to COVID-19 16/03/2020 Tax Urgent fiscal measures adopted by the government to respond to the economic impact of COVID-19 READ MORE >>

Germany, France and Sweden already tax air transport as proposed by Spain 10/03/2020 Tax Belén Palao discusses tax on single-use plastic food packaging READ MORE >>

Energy experts call for ambitious regulatory measures to reach 2030 target 04/03/2020 Tax, Corporate and M&A, Public and Regulatory The Declaration on the Climate and Environmental Emergency in Spain includes programmatic measures but does not improve the regulation that facilitates investment and allows the execution of these measures. The autonomous regions should take advantage of the regulatory margin they have to facilitate the framework of the procedure and be able to achieve the EU's objective READ MORE >>

The airline industry is committed to technology and strategic measures to advance in sustainability 24/02/2020 Tax The aviation sector has managed to reduce CO2 emissions per passenger transported by 50 per cent over the last 30 years READ MORE >>

Tariffs planned on over 70 million exports to the UK from 2021 12/02/2020 Tax, Litigation and Arbitration Belén Palao and José Miguel Soriano analyse the future of Spanish exports in the face of UK tariffs READ MORE >>

Transposition of the “Quick fixes” into the Spanish legal system: Amendments to the VAT Law and Regulations 05/02/2020 Tax Regarding Royal Decree 3/2020 of 4 February READ MORE >>

Large estates activate their “plan b” against tax increases 27/01/2020 Tax Miguel Ángel Galán analyses the "plan b" against tax increases in an article published by ABC READ MORE >>

The Family Business should not confuse equity with equality in succession to ensure the future of the company 15/11/2019 Tax, Corporate and M&A Family Business Consulting Experts Underline Need to Plan for Future Management to Ensure Continuity READ MORE >>

Tax compliance and international taxation: behavioural guidelines 05/11/2019 Tax Nicolás Díaz lists a series of guidelines for complying with tax obligations for entities operating outside Spain, as well as non-resident entities operating in Spanish territory READ MORE >>

Is the Spanish justice system punitive regarding footballers’ tax abuses? 30/10/2019 Tax Toni Prat analyzs footballers' tax abuses READ MORE >>

The EU seeks to shield the single market from Brexit 25/10/2019 Tax, Corporate and M&A, Public and Regulatory The UK's exit from the EU without an agreement will involve the application of customs and new controls with a considerable increase in costs for the movement of goods and services and delays in transport. An orderly Brexit would make it possible to maintain relations and business by applying international regulations in agreements, mergers, restructurings or insolvencies. READ MORE >>

Simplification and harmonisation of VAT on intra-Community goods transactions 23/10/2019 Tax The date of entry into force of this set of measures is 1 January 2020 and witch modifies the harmonisation and simplification of certain rules for value added tax arrangements in respect of the taxation of trade between Member States READ MORE >>

Special Manufacturing Taxes 10/10/2019 Tax Order HAC/998/2019, of 23 September, regulating compliance with the obligation to keep accounts of the products covered by the manufacture IIEE READ MORE >>

Import tariff war 08/10/2019 Tax Belén Palao analyses in Expansión the import tariff war between the US and the EU over a wide range of products and industrial goods READ MORE >>

Guide for EU companies to a possible Hard Brexit 07/10/2019 Tax Initial analysis of a possible Hard Brexit READ MORE >>

First guide in Spain that compiles the explanatory consultations carried out on the REIT law 20/09/2019 Tax Javier Vinuesa analyses the consultations made to the Directorate General of Taxes (DGT) on the REIT law READ MORE >>

Andersen Tax & Legal in Spain Welcomes Partners Carlos Mínguez and Belén Palao 10/09/2019 Tax, Public and Regulatory The BLN Palao Abogados team has been incorporated as part of the firm's commitment to the specialization and reinforcement of this area which is considered strategic in the coming years. Carlos Mínguez joins the firm from Uría Menéndez toghether with three lawyers and he will lead the Pablic Law department in the Valencia office READ MORE >>

Stay or run? The alternatives to the sicavs for the great patrimonies 02/09/2019 Tax Javier Vinuesa analyses alternatives to sicavs for large estates in an article published by El Confidencial READ MORE >>

Practice Guide Chambers & Partners: Tax Controversy 2019 18/07/2019 Tax Javier Vinuesa and Miguel Lilly analyse Spanish law and practice in tax controversies in a guide published by Chambers & Partners READ MORE >>

Income Tax Declaration 2019: the 9 expenses that the owner of a rented property can deduct 24/04/2019 Tax Javier Vinuesa and Óliver Padilla analyze certain tax benefits in the taxation of homeowners in order to encourage leasing for El Confidencial READ MORE >>

The Legal 500 reinforces Andersen’s position in its 2019 ranking with seven outstanding areas 15/04/2019 Corporate and M&A, Public and Regulatory, Litigation and Arbitration, Banking and Finance, Employment, Tax, Real Estate The international guide includes the firm in the classification of Commercial, Tax, Procedural, Labor, Public Law, Banking and Financial and Real Estate READ MORE >>

Financial sector managers discuss investment possibilities in the Canary Islands 03/04/2019 Tax, Culture and Entertainment VII Annual Finance Forum held on 3rd and 4th April in the Canary Islands READ MORE >>

The announced elimination of Inheritance and Donations Tax in Andalusia presents an opportunity to plan the transmission to the next generation in life 22/03/2019 Tax A considerable increase in donations is expected, but the main legal and fiscal implications must first be known. READ MORE >>

A ray of light for renewables 14/03/2019 Tax, Tax Procedure The of the European Court of Justice rules on the Value Added Tax on the Production of Electrical Energy READ MORE >>

The TSJCV submits a preliminary ruling on the IVPEE to the ECJ 07/03/2019 Tax Jaime Varanda analyzes the order that the TSJCV publishes in which it refers the question to the Court of Justice of the European Union (ECJ) regarding the possible infringement of Community law by the Tax on the Value of the Production of Electrical Energy (IVPEE) READ MORE >>

Andersen Tax & Legal advises Impar Grupo in the purchase of a building to build 30 homes in the center of Madrid 04/03/2019 Tax, Corporate and M&A The firm provides tax and mercantile advice in this operation by the real estate firm READ MORE >>

Inheritances and gifts from residents outside the EU and EEA. Changing case law in sight? 31/01/2019 Competition and EU law, Tax The Supreme Court has allowed an appeal filed by the State Attorney's Office to be processed and which will once again analyse the compatibility of the real obligation of the Inheritance and Gift Tax (ISD) with European Union law READ MORE >>

No quick or peaceful solution 04/07/2018 Tax Miguel Ángel Galán analyses the municipal added value tax READ MORE >>

We need a new taxation culture 05/06/2018 Tax Yago Martos analyzes the continuous modifications of the tax regulations, as well as the changing criteria in their interpretation by the different administrative and judicial bodies. READ MORE >>

Municipal capital gains become a source of tax litigation 29/05/2018 Tax Conference on municipal capital gains: one year after the Constitutional Court's ruling READ MORE >>

The cadastral value may generate an over taxation in the taxes it affects 06/04/2018 Tax, Urban planning, Public and Regulatory

Conference: The review of cadastral values to optimise property taxation

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Indirect Taxation on the leasing of Real Estate 03/04/2018 Tax

Jordi Rius analyses the indirect taxation derived from property leases

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Chambers Highlights Andersen Tax & Legal in the Dispute Resolution and Corporate/M&A Areas of the 2018 Europe Guide 09/03/2018 Employment, Tax, Corporate and M&A, Restructuring and Special Situations, Litigation and Arbitration

The editorial includes Íñigo Rodríguez-Sastre as an outstanding lawyer in Dispute Resolution, Javier Mata in Insolvency, Alfredo Aspra in Labour and Javier Vinuesa in Tax

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The inviolability of the domicile, a watered-down right when the Tax Agency intervenes? 17/01/2018 Tax

Enrique Vázquez analyses the inviolability of the domicile when the Tax Agency intervenes

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The reversal of the impairment of investments: An analysis of constitutional doubts 26/09/2017 Tax

Analysis of the Royal Decree-Law 3/2016 that introduced important reforms to corporations tax

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The Immediate Submission of Information on VAT 30/06/2017 Tax

Th Immediate Submission of Information came into force on 1 July, 2017, a new VAT record keeping system

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New developments in corporate tax filing 16/05/2017 Tax

On May 5, by Order HFP/399/2017, the revised Corporate Income Tax forms were approved for the 2016 fiscal year

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La Vanguardia announces the addition of Pedro Pablo Rodés Roca 16/04/2017 Tax

Rodés has proven experience that will be a key asset for the growth and expansion of Andersen Tax & Legal in Spain.

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Tax reforms for housing 2017 10/04/2017 Tax

The impact of the Rates Review on various taxes and the future reform of the law on municipal capital gains tax

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Law on tax measures for 2017 03/04/2017 Tax

Creation of new taxes and amendment of regional taxes and taxes ceded by the state

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Sentence of the ECJ in relation to the VAT exemption in intracommunity operations 30/03/2017 Tax

The exemption cannot be subject to registration in the Registry of Intracommunity Operators (RIO) or in the VIES

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New developments in the SII (Immediate Supply of Information on VAT) 16/03/2017 Tax

Exemption for taxable persons registered with the REDEME from the requirement to file invoicing registers for the first half of 2017

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Court decision of the Constitutional Court in relation to the IIVTNU (Tax on the Increase in Value of Urban Land) 02/03/2017 Tax

The Constitutional Court declares certain provisions of the “Provincial Law of Guipúzcoa” which regulates the IIVTNU, to be void and unconstitutional

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