The management of the new Excise Tax on Non-Reusable Plastic Packaging is very complex in practice, both for taxpayers and for the Tax Administration itself   Author: Pablo Mateos, Tax Lawyer at Bové Montero y Asociados   On 1 January 2023, Law 7/2022 of 8 April on Waste and Contaminated Land for a Circular Economy…

  As a follow-up to the newsletter on the “Special tax on non-reusable plastic packaging” of last November, we inform you that on 1st January 2023, Order HFP/1314/2022, of 28 December, also came into force. This Order approves Form 592 “Special tax on non-reusable plastic packaging. Self-assessment” and Form A22 “Special tax on non-reusable plastic…

On December 28, Law 38/2022 of December 27 came into force, creating the Temporary Solidarity Tax on Large Fortunes and amending certain tax regulations. The main new features are summarised below.   Temporary Solidarity Tax on Large Fortunes (“ITSGF”[1])   On the one hand, the Temporary Solidarity Tax on Large Fortunes is created to complement…

As of 1 January 2023, the new Personal Income Tax Special Regime for workers posted abroad, also known as the “Beckham Law” or the “Beckham Regime”, which has been introduced by Law 28/2022, of 21 December, on the promotion of the start-up ecosystem, will come into force.   The main changes included in the new…

In the following we summarized some important filing deadlines. We hope this information meets your interest.   Please keep in mind that 20th of January 2023 is the deadline for filing, among others, the following tax returns (quarterly/monthly – as applicable): Form 111: For withholdings and payments on account of Personal Income Tax on earned…

Article written by: Montserrat Carol, Tax Advisor at Bové Montero y Asociados   We hereby wish to remind you that on January 1st, 2023, the “Special tax on non-reusable plastic packaging” will come into force. The tax is levied on the use of non-reusable packaging containing plastics, whether it is empty, or whether it is…

  On Thursday, the Spanish Government presented a package of tax measures that would come into force as of 2023. These measures include both structural changes and measures of temporary duration during the years 2023 and 2024. Below we summarise some of these measures.   Personal Income Tax (“IRPF”)   In order to reduce the…

  The judgment focuses on determining the scope of the expression “employment income received for work effectively carried out abroad” provided for in Article 7.p) of the Personal Income Tax Act in order to determine whether it can be applied to all employment income or only to some, in particular, to employment income derived from…

Globalisation and technology have brought about a radical change in the international business model to, among other things, divert profits to countries with low or no taxation. This has been significantly aggravated by the pandemic, and remote work has come to our day, but is it here to stay? It seems to be so. After…

Since the entry into force of Royal Decree 2/2021, of 12 January, approving the Regulation for the implementation of Act 22/2015, of 20 July, on the Auditing of Accounts, commercial companies that fail to register their Annual Accounts in due time with the Commercial Registry may be subject to financial penalties. Until the regulation came…

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