Publications - Tax
Royal Decree 634/2015, of July 10, 2015, approving the Corporate Income Tax Regulations (the “RIS”) was published in the Official State Gazette on July 11, 2015. What has actually been approved is a new set of regulations to adapt and…
The Official State Gazette of July 11, 2015 has published Royal Decree-Law 9/2015, of July 10, 2015, on urgent measures to reduce the tax burden on personal income taxpayers and other urgent economic measures.
On June 11, 2015, the Official State Gazette published Royal Decree 633/2015, of July 10, 2015, amending the Personal Income Tax Regulations, approved by Royal Decree 439/2007, of March 30, 2007 (the “Personal Income Tax Regulations” or…
Updates on Enterprise Income Tax Treatments for Restructuring
Circular 16, Circular 7, Circular 109 and Circular 14.
Law 28/2014, of November 27, 2014, amending, among others, the Value Added Tax Law has brought about, among many other new elements, a significant change to how import VAT is assessed.
On 7 November 2014 the General Court of the European Union (‘General Court’) rendered two landmark judgments shedding light on the boundaries of the key notion of ‘selectivity’ in tax-related State aid cases. The judgments quashed two European…
New Tax Legislation in the Budget Law for 2015
Law 31/2014, of December 3, 2014, amending the Corporate Enterprises Law to enhance corporate governance, has brought about a significant overhaul of Spanish corporate/commercial legislation, but also has important tax implications.
Tax Reform : Amendment of the Personal Income Tax Regulations
New Transfer Pricing provisions on the Spanish Corporate Income Tax