The Constitutional Court is currently evaluating whether the permanent inclusion of the Wealth Tax in the 2021 Budgets violates the principles of legal reserve and economic capacity. This measure has been contested, and a ruling is expected from the justices in the coming weeks. The dispute revolves around the legality of permanently reintroducing the tax,… Continue reading Tax Advisor: Constitutional Court evaluates challenge to Wealth Tax in Spain
Tag: emerging companies
Tax Advisor: Approval of new tax measures on taxes
In this article we well be talking about Taxes. In the session of the Congress of Deputies on January 10, 2024, the validation of two decree-laws was approved: Royal Decree-Law 6/2023, addressing urgent measures for the implementation of the Recovery, Transformation, and Resilience Plan in various areas, and Royal Decree-Law 8/2023, dealing with the economic… Continue reading Tax Advisor: Approval of new tax measures on taxes
Tax Advisor: Requirements of the Beckham Law in 2024
Before addressing the new changes and requirements that the Beckham Law will present in 2024, we will briefly review this regime. The “Beckham Law” is the colloquial name given to a special tax regime in Spain designed for individuals who move to the country to work and, therefore, are considered non-resident taxpayers. Its official name… Continue reading Tax Advisor: Requirements of the Beckham Law in 2024
Tax Advisor: Corporate Income Tax Benefits in 2023
In this article we will define some of the main tax benefits of the Corporate Tax in 2023, mostly focused on emerging companies. Any citizen should be aware of all these novelties at the time of filing the tax return. Law 31/2022 of the General State Budget has introduced an important novelty in the Corporate… Continue reading Tax Advisor: Corporate Income Tax Benefits in 2023
Tax advisor: Taxation on the delivery of shares or stock in emerging companies
As from January 1st, 2023, the regulation of the taxation of the income from work in kind arising from the delivery of shares or participations of emerging companies is established. As from this date, the main new features are as follows: – Exemption: the delivery of shares or participations to active employees of an emerging… Continue reading Tax advisor: Taxation on the delivery of shares or stock in emerging companies
