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Insights
Tax
Supreme Court Clarifies Combined Roles in Corporate Tax
Supreme Court clarifies deductibility of remuneration in Corporate Tax for general managers with roles on the board of directors. Discover it here.
Baker Tilly
Nov 27, 2023
Insights
Tax
The TEAC admits the partial regularization of the capitalization reserve
TEAC supports partial regularization in the Corporate Law. Preserve tax incentives with legal clarity. Learn more about this victory for taxpayers.
Baker Tilly
Nov 27, 2023
Insights
Tax
The Spanish General State Budget: new Solidarity Tax on Large Fortunes
Isabel Robledillo
Nov 27, 2023
Insights
Tax
Supreme Court Ratifies the End of the Linkage Theory in Corporate Tax Deductions.
Supreme Court puts an end to the linkage theory in Corporate Tax deductions. Explore how this decision impacts the remunerations of administrators.
Baker Tilly
Nov 27, 2023
Insights
Tax
Application of the Reduced Rate of 15% in Corporate Income Tax
Binding consultation from the General Tax Office (DGT): Application of the reduced rate of 15% in Corporate Income Tax for newly established entities. Explore key aspects and criteria here.
Baker Tilly
Nov 21, 2023
Baker Tilly News
Tax and Legal
Best Lawyers 2024 Ranking
Nov 17, 2023
Insights
Labour 
Change in Taxation of Income for Expatriates in Spain
Key Change in Taxation for Expatriates in Spain: Proportional Approach for Multi-Year Plan-Related Income. Explore the Impact and International Harmonization.
Baker Tilly
Sep 27, 2023
Insights
Tax
Note from the AEAT on issues related to mixed-use vehicles assigned to employees
Explore the latest VAT criteria for providing vehicles to employees by companies, and learn about deductions, compliance, and tax implications.
Baker Tilly
Sep 12, 2023
Insights
Tax
Spain Publishes draft of ruling for E-Invoicing Regime
Spain's State Tax Administration Agency has updated the draft Royal Decree for its proposed e-invoicing regime, targeting business-to-business (B2B) transactions involving companies and self-employed entrepreneurs
Baker Tilly
Jul 26, 2023
Insights
Labour 
New Paid Leave and Employee Rights
Discover new paid leave and rights, improving work-life balance. Learn about recent labor law changes benefiting employees.
Baker Tilly
Jul 5, 2023
Insights
Tax
Central Court Criteria for Spanish Territory Stay
Discover the criteria set by the Central Economic Administrative Court for calculating tax residence in Spanish territory.
Juan Carlos Cuesta
Jun 6, 2023
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