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Tax implications of a hard Brexit

As the date for the UK to leave the EU comes closer, and considering the possibility that no agreement will be reached, we would like to comment the tax implications of a hard Brexit for the taxes to be paid after March the 29th of 2019. 1. Non-resident taxation of my...

Mortgate loan expenses and banking commissions

As you are already aware from the widespread media reports about this matter, the Supreme Court has ruled that the tax subject to Documented Legal Acts (AJD) is the client-borrower and not the financial entity. Subsequently, the Government has passed a Royal...

2018 Tax changes in the Law of General Budgets of the State

As a consequence of the approval of the Law of General State Budgets for 2018, we proceed to detail a series of fiscal changes that have just been approved. Personal Income Tax Deduction for maternity The deduction for maternity of € 100 per month can be increased by...
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