The Tax Department at Augusta Abogados would like to share some ideas to help optimise your taxation on PIT. Offsetting Capital Gains with Losses Capital gains from the transfer of any type of asset would be included in the savings tax base and taxed at rates ranging from 19% to 28%. However, capital gains […]
Ideas for optimising personal income tax (PIT) for FY 2024 Read More »
Last Thursday (20/11/2024) the Congress approved a tax reform that will be validated by the Senate in the next month and will come into force before the end of the year. One of the measures consists of a gradual reduction in the corporate tax rate for small entities (those with a group turnover of less
2024 Tax Reform: Gradual Reduction of Corporate Tax for Small and Micro Entities Read More »
The Supreme Court has ruled that companies must guarantee the worker a prior hearing before proceeding with a disciplinary dismissal. This decision, which revises the doctrine consolidated over more than three decades, puts an end to the uncertainty generated in recent months regarding the management of disciplinary sanctions in the business environment. The basis for
As we approach the summer break of 2024, it is essential to not only disconnect but also to be aware of the labour reforms impacting the field of labour relations. Understanding the current status of these regulations is crucial for planned adaptation and compliance with the new legal requirements recently implemented by the Government. In
Legislative updates on labour law before summer 2024 Read More »
We remind you that, as every year, all companies whose financial year coincides with the calendar year and are owned by a non-resident or have investments abroad, must check whether they are obliged to file annual reports on foreign investments in Spain and Spanish investments abroad (forms D-4 and D-8). The Spanish Royal Decree 571/2023
Annual Reports on Foreign Investment in Spain and Spanish Investment Abroad Read More »
On 25 April 2024 the Court of Justice of the European Union (CJEU) handed down a judgment in case C-276/22, “Edil Work2”, which will have important implications for corporate law within the European Economic Area. This decision addresses the freedom of establishment and the application of national law to the activities of companies operating transnationally.
The “EDIL WORK2” ruling – the end of the real seat theory for companies? Read More »
On Sunday 12 May, the elections to the Parliament of Catalonia, will be held and from the Augusta Abogados employment team, we inform you of the work permits that workers can access whether they are voters or members of a polling station. ORDER EMT/79/2024 of 16 April establishes the necessary instructions for the participation of
At Augusta Abogados we have followed and reported on the most relevant aspects of the economic and financial sanctions imposed by the European Union on the Russian Federation and Belarus as a result of the war in Ukraine. As is well known, the regulations in this area prohibit the export or re-export of a whole
Entry into force of the mandatory “no re-export” clause to Russia Read More »
The acquisition of real estate assets in Spain, whether for investment, rental, or personal use by a non-resident individual, entails several specific tax obligations. Sometimes, these obligations are overlooked due to a lack of adequate information or because they are unknown to the investor. At Augusta Abogados, we not only accompany you during the
Acquisition of real estate assets in Spain (by non-residents) Read More »
