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EU-New Zealand Trade Agreement

The new Trade Agreement between the European Union and New Zealand, which will promote a closer economic relationship between the two parties, generating significant economic opportunities for businesses and consumers, came into effect last May 1st, 2024.

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Governmental Tax and Customs Annual Plan for 2024

The Spanish Customs and Tax Plan has been published (Spanish Official Gazette 02/29/2024), which breaks down the actions to be carried out by the Spanish Tax Agency in 2024.
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New developments in indirect taxation and environmental taxation for 2024: Spanish Royal Decree-Law 8/2023

On December 28, 2023, Spanish Royal Decree-Law 8/2023, of December 27, 2023, was published in the Official State Gazette, adopting measures to face the economic and social consequences derived from the conflicts in Ukraine and the Middle East, as well as to alleviate the effects of the drought (RD-l 8/2023), among which, we highlight the following in relation to Value Added Tax, Excise Duty on Electricity and Tax on the Value of the Production of Electric Energy:
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New obligations for importers as of October 1, 2023

Regulation 2023/956 of the European Parliament and of the Council of May 10, 2023, published in the Official Journal of the European Union on May 16, 2023, implements the Carbon-Boundary Adjustment Mechanism (CBAM) as part of the “Objective 55” legislative package, the ultimate goal of which is climate neutrality in the EU by 2050 at the latest.
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