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Over the past few decades, one of the most litigious matters in the area of taxes has been the substantiation of values declared by taxpayers –particularly in the case of real estate- for the purpose of calculating Property Transfer Taxes (“ITP” by the Spanish acronym) when the acquisition is for...

The EU 2030 Climate and Energy Framework identifies Renewable Gases and the Circular Economy as two fundamental axes of economic growth, sustainability and reduction of energy dependence.

An extremely well-known judgment handed down on 26 October 2021 by the Constitutional Court, the highest arbiter of the Spanish Constitution (SC), declared the Tax on the Increase in Value of Urban Land (better known as the “plusvalía municipal”, or unearned increment) to be unconstitutional and...

What appeared to be a temporary phenomenon of cryptocurrency is lately becoming to represent more and more the reality of alternative payments and, at least, one of the products desired by investors.

The Next Generation European Funds are a recovery instrument of EUR750 billion to be allocated by the European Union in order to coordinate a program of reforms to increase growth and modernization in the economy of all member countries of the European Union. 

On many occasions, overwhelmed by the stress of complying with our tax obligations in due time and form, we do not analyse the type of information we are providing to the Spanish Tax Administration (SPA) and what they can do with it from a simple analysis.

…there has been a strong recovery in 2H 2020 on the back of Private Equity investing in renewable energy sector

This edition of the Indian Tiffin decodes the Union Budget 2021-22, presenting multi-dimensional views from industry and policy, on the hits and misses of the Financial Bill.