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Tax Commentary 3-2014

07/08/2014
Commentaries

Urgent measures for growth, competitiveness and efficiency

Royal Decree-Law 8/2014, of July 4, 2014, on the approval of urgent measures for growth, competitiveness and efficiency was published in the Official State Gazette on July 5, 2014 and contains a range of new tax provisions which are summarized in this Commentary.

1. Objectives of Royal Decree 8/2014

2. Key new legislation and tax amendmentste on July 5, 2014 and contains a range of new tax provisions which are summarized in this Commentary

  • 2.1 Tax on transactions for giving a principal residence in payment
  • 2.2 Personal income tax on subordinated debt or preferred shares
  • 2.3 Personal income tax withholdings for professionals
  • 2.4 Tax on the deposits of credit institutions

3. Entry into force

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