The European Union Court of Justice has issued a ruling in case C-442/22, related to VAT fraud. Specifically, the dispute arose between January 2010 and April 2014 when an employee of a company in Poland, operating a gas station, issued over 1,600 invoices that did not reflect actual sales of goods. The total value of… Continue reading Tax Advisor: Legal implications and EU guidelines on VAT responsibility

The Full Court of the Constitutional Court responds to the question of unconstitutionality raised by the Administrative Litigation Chamber of the National Court regarding the modifications to the Corporate Income Tax (CIT) introduced by Royal Decree-Law 3/2016, of December 2, with the aim of increasing revenue and reducing the public deficit. The judgment, which has… Continue reading Tax Advisor: Unconstitutionality of fiscal measures in the Corporate Tax

In 2024, the retroactivity of the Beckham Law has been implemented. Retroactivity means that the effects of this law apply to periods prior to the moment when the regulatory update came into force, which may have tax implications for affected taxpayers. This legal update in Spain has closed a loophole affecting expatriates and has sparked… Continue reading Tax Advisor: Retroactivity of the Beckham Law for 2024

The Cabinet will increase the minimum exempt amount in the Individual Income Tax (TGIF) in 2024 from €15,000 to €15,876, aiming to align it with the recent raise in the Minimum Interprofessional Wage (SMI), which precisely amounts to the same figure on an annual basis. Fiscal impact of the SMI increases in 2024 This information… Continue reading Tax Advisor: Alignment of TGIF with the Minimum Wage: Modernization and Fiscal Consequences in 202

The specific regulation applied to workers relocating to Spanish territory, commonly known as the Beckham Law, offers a more favorable tax treatment for those with substantial income who decide to change their tax residence to Spain. Beckham Law in Spain: Conditions The Beckham Law provides tax benefits to individuals who move to Spain to carry… Continue reading Tax Advisor: Guide to Adhering to the Beckham Law: How to do it?