After more than a decade of applying the special regime applicable to patrimonial companies, and in view of the foreseeable tax reform in the historical territories, Asier Guezuraga, managing partner...
Following the Supreme Court Ruling of 21 June 2022, which declared a change of criteria regarding the attribution of income from the granting of the purchase option present in this type of contracts,...
With regard to the modification introduced, with effect from 1 January 2023 (with the exception of the Historical Territory of Gipuzkoa, which has been partially introduced with effect from 1 January...
