The Supreme Court (SC) has recently issued a decision that significantly redefines the legal landscape regarding directors’ liability for corporate debts in Spain. Instead of adhering to the general and common prescription period of four years, the TS determines that this prescription period will vary depending on the specific nature of the debt in question.… Continue reading Tax Advisor: The prescription period for liability of administrators for corporate debts
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Tag: Regional Financing
Tax Advisor: Fiscal reforms at the national and regional levels in Spain in 2023.
The year 2023 concludes with notable Fiscal reforms . Among them, the ratification of the Wealth Tax by the Constitutional Court stands out, along with the abolition of the Inheritance and Gift Tax in certain Autonomous Communities such as Valencia and the Balearic Islands, following the elections on May 28. In Extremadura, the Property Tax… Continue reading Tax Advisor: Fiscal reforms at the national and regional levels in Spain in 2023.
Tax Advisor: Foreigners who arrived in 2022 and 2023 will be able to benefit from the Beckham Law retroactively.
The main topic of this article is teh Beckham Law retroactively . The legislator has finally resolved the uncertainty of displaced workers transferred to Spain in 2022 and 2023 to engage in entrepreneurial or high-skilled activities, according to the Startup Law of December 2022. These professionals had the option to avail themselves of the Beckham… Continue reading Tax Advisor: Foreigners who arrived in 2022 and 2023 will be able to benefit from the Beckham Law retroactively.
Tax Advisor: Tax Updates: Extension of the Wealth Solidarity Tax on High Fortunes in Spain
The government has extended the Wealth Solidarity Tax on High Fortunes until a “review of wealth taxation” is carried out in the autonomous communities, linking it to the reform of the regional financing system. According to the statement from the Ministry of Finance and Public Function after the approval by the Council of Ministers of… Continue reading Tax Advisor: Tax Updates: Extension of the Wealth Solidarity Tax on High Fortunes in Spain