Tax deduction for investment in Start Ups at the headquarters of a natural person

The tax deduction for investment in newly created or recently established companies is provided for in Law 35/2006, of November 28, on Personal Income Tax, specifically in Articles 68.

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Judgments on the income and wealth limit

JUDGMENTS ON THE LIMIT ON INCOME TAX ON WEALTH: STS 4849/2025 ECLI:ES:TS:2025:4849; STS 4846/2025 ECLI:ES:TS:2025:4846

On February 1, 2023, and June 28, 2023, the High Court of Justice of the Balearic Islands issued two rulings recognizing the same taxpayer (Mr.

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The Garrigues Study Centre celebrates its 30th anniversary

On the occasion of our 30th anniversary, we wanted to interview some of our beloved alumni, with the participation of our managing partner Jesus Vadillo, student of the first class of the Master in Taxation, 1994-1995.

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