Archive for category: Fiscal

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Key tax and fiscal issues and developments for 2023

In a month of unbridled legislative activity in December, numerous laws have been passed which have an impact on different areas of the law and of which we would like to highlight mainly those referring to taxation and fiscal…

Tax novelties in the General State Budget Law for 2023

On 24 December last, Law 31/2022 on the General State Budget for 2023 (LPGE) was published in the Official State Gazette (BOE). The LPGE has been approved with changes in tax matters, with effect from 1 January 2023,…

Improvements in taxation provided for in the Startups Act

On 22 December last, Law 28/2022, of 21 December, on the promotion of the start-up ecosystem was published, introducing improvements in the taxation of impatriates, investors, workers and venture capital fund managers. Law…

New tax on non-reusable plastic packaging

Given the proximity of the entry into force of the tax - 1 January 2023 - and given that its impact may affect many companies, we believe it is important to recall the main aspects of this tax. The tax is levied on the…

Application of the reduction in personal income tax on pension plans received in different years

The Central Economic Administrative Court (TEAC) has modified the criterion of the Tax Agency which only allowed the 40% reduction to be applied to benefits in the form of capital received in a single financial year. The…

The new taxation of the "Great Fortunes"

With the aim of raising revenue and harmonising taxation between the different Autonomous Communities, the Socialist and Unidas Podemos parliamentary groups have proposed the creation, by means of amendments, of a new tax…

Tax novelties foreseen in the Draft General State Budget Bill for 2023

On 13 October, the draft General State Budget Law for 2023 was presented for processing, which introduces a series of novelties in the field of taxation. In addition, other temporary measures are being considered that may…

A package of fiscal measures aimed at boosting energy efficiency

On 19 October, Royal Decree-Law 18/2022 was published, approving fiscal measures to promote energy efficiency and transposing EU regulations on inverted hybrid asymmetries Below, we briefly outline the measures aimed…

Extension of e-invoicing scenarios

The so-called "Crea y Crece Law" introduces the obligation of electronic invoicing between companies and the self-employed, the development of which must be approved before its implementation. On 29 September, Law 18/2022,…

The Supreme Court concludes that the exemption for income from work provided from abroad can also be applied to administrators

Finally, the Supreme Court (SC), on appeal, considers that the exemption of 7.p) of the Personal Income Tax Law, for income obtained abroad, can also be applied to the administrators and members of the board of directors…

New Tax on Fluorinated Greenhouse Gases

On September 1, both Royal Decree 712/2022, dated August 30, which approves the Regulation of the Tax on Fluorinated Greenhouse Gases, and Order HFP/826/2022, dated August 30, which approves the self-assessments related to…

New tax returns on investment in virtual currencies

Processing of the orders by which they intend to approve Form 721 "informative declaration on virtual currencies located abroad", therefore, a specific declaration of assets abroad on this type of asset is being processed,…

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