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Nuno de Oliveira Garcia clarifies issues regarding the issuance of IMI settlement notes | CNN
2 June, 2025
Nuno de Oliveira Garcia, partner and head of Tax, advises that, given the delay in the arrival of settlement notices at people’s homes this year, the references provided on the Finance Portal should be used, as it is not possible to know ‘when the letter will arrive’, in a CNN Portugal article.
Technical constraints following the ‘blackout’ on 29 April delayed the sending of IMI settlement notices, with the Government deciding to extend the payment deadline for this tax (for the first instalment or the single instalment for amounts up to €100) until the end of June, i.e. for one month longer than usual.
In this context, Nuno de Oliveira Garcia’s advice is that people sign up to Via CTT, so that they receive notifications and settlement notices electronically only.
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Gómez-Acebo & Pombo
06 May, 2026 
PUBLICATION
One week ago
The Court of Justice of the European Union clarifies the impact on VAT of intra-group transfer pricing adjustments
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One week ago 
PUBLICATION
25 May, 2026
Joint interpretative instrument between Spain and Brazil on the classification of Brazilian juros
In this paper we address the controversy that the taxation of Brazilian interest has sparked both during the period when the recast version of the Corporate Income Tax Act was in force and since the Corporate Income Tax Act came into effect. Its possible classification, either as dividends or as interest, has been analysed on several occasions by Spanish courts and tax authority, the latter having recently agreed with its Brazilian counterpart to treat it as “interest” for the purposes of the Spain/Brazil Double Taxation Convention.
25 May, 2026
Tax Litigation
18 May, 2026
Joint audits in the context of mutual assistance: procedural aspects and taxpayers’ rights and obligations
Joint audits in the context of mutual assistance: procedural aspects and taxpayers’ rights and obligations
18 May, 2026
PUBLICATION
14 May, 2026
Supreme Court clarifies VAT treatment of intra-group transfers of shares carried out by mixed holding companies
The Supreme Court has established ‘cassational’ doctrine regarding the treatment under value-added tax of intra-group transfers of shares by mixed holding companies. It is confirmed that the intra-group transfer of shares constitutes a financial activity that cannot generally be classified as a management support activity. Likewise, it is acknowledged that an intra-group transfer of shares may not be subject to said tax when it involves the indirect transfer of an independent economic unit, subjecting such exclusion to the circumstances surrounding the transaction.
14 May, 2026
Tax Litigation
16 Apr, 2026
Do purchasers of apartments and premises take on, by way of subrogation, planning obligations arising from a land readjustment procedure?
Whether or not the purchasers of residential apartments and commercial premises take on, by way of subrogation, the planning obligations arising from a land readjustment procedure, has always been a conundrum on account of the economic and social impact that an affirmative answer would have on the end recipients of housing. The Supreme Court has yet to rule on this matter.
16 Apr, 2026
PUBLICATION
08 Apr, 2026
Tax measures contained in Royal Decree-law 7/2026 approving the Comprehensive Plan to Address the Crisis in the Middle East
The package of tax measures included in Royal Decree-law 7/2026, of 20 March, consists of various incentives in the field of direct taxation of individuals and companies to reduce dependence and promote energy savings and efficiency, electric mobility, and support for self-consumption and investment in renewables. Moreover, it includes a set of extraordinary and temporary measures applicable to energy taxation and indirect taxation aimed at reducing the tax burden on products particularly affected by rising prices. Lastly, certain changes are made to various local taxes.
08 Apr, 2026
PUBLICATION
23 Mar, 2026
Belgium in breach of Anti-Tax Avoidance Directive by denying taxpayers the deduction of corporate income tax paid by controlled foreign companies
In its Judgment of 26 February 2026, in Case C-524/23, the Court of Justice of the European Union has ruled that the Kingdom of Belgium has failed to fulfil its obligations under Directive (EU) 2016/1164, by failing to adopt the statutory, regulatory and administrative provisions necessary to ensure taxpayers’ right to a deduction of the tax paid by controlled foreign companies from the corporate income tax liability of the taxpayer.
23 Mar, 2026
PUBLICATION
20 Mar, 2026
Family-owned businesses: Subsidiaries engaged in real estate leasing are not required to hire an employee if structurally part of a corporate group’s business activity
The Supreme Court rules that the requirement of having at least one full-time employee for an undertaking engaged in real estate leasing to be regarded as carrying on business may be deemed fulfilled by way of an associated company when such is functionally part and parcel of the business activity of the group of companies as a whole.
20 Mar, 2026
PUBLICATION
18 Dec, 2025
Highlights of the OECD Model Tax Convention on Income and on Capital update
The new update to the OECD Model Tax Convention on Income and on Capital incorporates regulatory adjustments, interpretative clarifications and additional criteria in response to recent developments in international taxation. It addresses relevant issues relating, among other things, cross-border teleworking, the exploration and exploitation of natural resources, transfer pricing aspects of financial transactions or information received through exchange of information.
18 Dec, 2025