The new version of the Directive will now go to the Council, which must vote unanimously before it could be adopted at European level.

The High Court of Justice of Andalusia considers it disproportionate to deny the deduction of renting expenses to a company on the grounds of a lack of exclusive use that is not required by the regulation.

Explore the National Court's in-depth analysis of director remuneration and its legal and tax implications. Understand tax deductibility and jurisprudential interpretation in this area.

The General Directorate of Taxes confirms that it is not necessary that all material and human elements of an economic unit are transferred, in order to not consider this operation as not to be subject to Value Added Tax

The Spanish government approves a law to promote the start-up ecosystem, known as the “Start-up law”

The DGT assesses the fixed place of business and the dependent agent, fundamental pillars for the existence or not of a permanent establishment.