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Discover the keys to Royal Decree-Law 8/2023 and other tax changes for 2024. Stay up to date with the latest tax measures

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IMF publishes a working paper to promote a balance between reaping the benefits while mitigating the risks inherent in the activity.

Our focus in this paper is to develop decision making models using a range of advanced machine learning techniques. We explore three different methodologies to measure the discriminatory power between good and bad borrowers using a credit card portfolio dataset. The main hypothesis is that advanced modelling techniques lead to more efficient estimates and higher discriminatory power.

The Spanish Supreme Court ruled on a case involving the application of the withholding tax to a spanish entity paying dividends to its Parent EU company.

Processing of the E- invoicing Regulation continues.

The BCBS has published an executive summary for the applicability to the cryptoassets of the Pillar 1, 2 and 3 of the Basel Framework.

Cleared the way for the application of the exemption on the sale of SPVs

The following laws were published in the Spanish Official State Gazette passing different tax measures and taxes to be applied in fiscal year 2023.

Royal Decree-Law 13/2022 has recently been approved, which reforms the Social Security contribution method for self-employed workers and will come into force on January 1, 2023, although its implementation will be carried out gradually until 2032.

The SC has referred a preliminary question to the CJEU (attached, order of 15.11.2022) on an issue that has been generating a lot of controversy for years in the field of excise duties, that is, the autonomous rate of the Special Tax on Hydrocarbons that was regulated in Article 50.ter of the Law on Excise Duties (in force from 2013 until 2018, in 2019 the autonomous rate was integrated into the special state rate, thus harmonizing it at national level).

During the last few weeks, the European Funds and more specifically the Recovery and Resilience Mechanism (RRM) has been immersed in a heated public debate, mainly affected by the political sphere.