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ETL Global LINKS: Limitation of dividends distribution

ETL Global LINKS: Limitation of dividends distribution

Royal Decree-Law 18/2020, of May 12th, on social measures in defence of employment approved that dividends corresponding to a financial year during which temporary employment suspension or reduction...

ETL Global LINKS: New tax measures in Spain

ETL Global LINKS: New tax measures in Spain

Yesterday the Spanish Government published in the Official Gazette the Royal Decree-law 17/2020, which approved basically the following tax measures:   -      Corporate Income Tax: Tax...

ETL Global LINKS: Electronic Tax Notifications

ETL Global LINKS: Electronic Tax Notifications

As it has just been published in the website of the Spanish Tax Authorities, during the state of alarm taxpayers can still be notified by the Tax Authorities. Nevertheless, if this notification...

ETL Global LINKS: Amendments in tax procedures

ETL Global LINKS: Amendments in tax procedures

On 18 March 2020, two new royal decrees were published in the Spanish Gazette. Those royal decrees specify the scope of the suspension and postponement measures of the tax terms and obligations...