Category: New legislation
Teleworking and permanent establishment? The new keys to the OECD convention
The OECD insists on the concepts of availability of housing by the company and habituality in the exercise of the activity from that domicile; and underlines the importance of there being a commercial reason for the provision of services under a teleworking regime. Remote working has become a common practice in many organizations, especially after […]
The European Union simplifies the carbon border adjustment mechanism for small importers of goods
The new ‘de minimis’ exemption substantially reduces administrative burdens for the vast majority of importers, while maintaining environmental and climate objectives. The European Union is firmly committed to economic growth that is compatible with protecting the environment and combating climate change. However, the ambitious challenges taken on by the Union carry the risk of relocating […]
The Reserve for Investments in the Canary Islands can be materialized in residential housing for rental
This expansion of the investment possibilities of the RIC is carried out with the declared purpose of overcoming the housing emergency situation in the Canary Islands. Since the modification introduced in Article 27 of Law 19/1994, of 6 July (amending the Economic and Fiscal Regime of the Canary Islands), by Royal Decree-Law 12/2006, of 29 […]
Housing, at the heart of fiscal policy
Following the measures already approved in Catalonia (which have increased the rates of TPO and AJD mainly in real estate transactions carried out by large holders or of significant amounts), the creation of a Complementary State Tax on the Transfer of Real Estate to non-residents in the European Union, which would amount to 100% of […]
The new waste tax and its numerous questions
Law 7/2022, of 8 April, has incorporated the obligation for all municipalities in Spain to approve a tax or a public non-tax financial contribution that adheres to the principle of “the polluter pays”. Below, we analyze some of the questions raised by this obligation. Directive (EU) 2018/851 of the European Parliament and of the Council […]
First State and Autonomous Community tax measures to support those affected by the DANA (and others that could be considered)
The State and Autonomous Community governments affected by the DANA that occurred between 28 October and 4 November 2024 have approved various tax measures aimed at alleviating the economic costs and formal obligations of those affected in these first months. We review the main measures already approved and propose others that could be considered. In […]
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