On March 4, 2026, the U.S. Internal Revenue Service (IRS) released an advance copy of Revenue Procedure 2026-16, potentially offering relief to individuals who failed to meet the eligibility requirements of either the bona fide residence test or the physical presence test under U.S. Internal Revenue Code section 911(d)(1)—and thus would not be able to […]

Sagardoy Abogados & Steps Relocation es una de las firmas expertas que forman parte de nuestra #IHRproviders. La colaboración entre Sagardoy y Steps Relocation reúne servicios jurídicos y de relocation dirigidos a empresas que gestionan desplazamientos internacionales de profesionales. Este enfoque integra el asesoramiento en los ámbitos laboral, migratorio y fiscal con el acompañamiento durante […]

Crowe  es una de las firmas expertas que forman parte de nuestra #IHRproviders. Firma de servicios profesionales con actividad en los ámbitos de la auditoría, el asesoramiento legal y tributario, la consultoría y la tecnología, cuenta con un área especializada en movilidad internacional. En este ámbito, asesora a empresas en la planificación e implementación de […]

In recent years, the Spanish Tax Administration has maintained a restrictive approach toward taxpayers benefiting from the Portuguese Non-Habitual Resident (NHR) regime. Both the Directorate-General for Taxes (DGT) and the Central Economic-Administrative Court (TEAC) have argued that this regime does not entail “full tax liability,” thereby preventing such taxpayers from being recognized as tax residents […]

Foreign direct investment (FDI) projects can face high costs and considerable challenges navigating U.S. compliance requirements. State economic development incentives might be available to finance FDI projects, even in years where there are income tax losses.   Accede al recurso completo Fuente: Crowe