Publications - Tax
Following the repeal of the two previous royal decree-laws, the government pushes forward with tax measures aimed at lowering energy costs and other personal income and corporate income tax measures relating, among others, to the use of energy from…
In this newsletter we provide a regular roundup of the main new developments in tax law (legislation, judgments, decisions by the economic-administrative tribunals and resolutions by the Directorate-General of Taxes, among others) in Spain.
The court states that courts of last instance must give adequate reasons for their decision not to refer a question for a preliminary ruling, even in the absence of an express request from the parties.
The Constitutional Court thus concludes in relation to the application of the reduced rate of the tax on documented legal acts that Galician legislation regulates for mutual guarantee companies with registered office in the territory of the…
The global minimum tax is now an integral part of the European Union's tax regulations. This article will briefly discuss the key steps that need to be taken in order to properly settle the global and domestic top-up tax, as well as the…
The obligation to publish the so-called “country-by-country report” (known as “public CbCR”) affects multinational groups and independent companies whose consolidated revenues exceed 750 million euros in each of the last two consecutive years. Spain…
In this newsletter we provide a regular roundup of the main new developments in tax law (legislation, judgments, decisions by the economic-administrative tribunals and resolutions by the Directorate-General of Taxes, among others) in Spain.
Although the Supreme Court has already concluded that the “classification,” “conflict in the application of tax provisions,” and “sham transaction” rules are not interchangeable, TEAC held recently that a sham transaction proceeding can be initiated…
In recent years, we have witnessed a notable increase in the investigation and verification of transfer pricing issues by the Spanish tax authorities. We review the most common controversies in this area, outlining potential recommendations.
We analyze how indirect transfers of shares are regulated in the tax systems of Argentina, Chile, Colombia, Mexico, Peru, Uruguay, Spain and Portugal.
In a recent and controversial judgment, the Supreme Court affirms that when the Interest and Royalties Directive cannot be applied because the recipient of the royalties is not the “beneficial owner”, the withholding tax rate established in…
The European Union has taken an unprecedented step towards strengthening its common security and defence policy. In this article, we discuss the main objectives of the programme, its legal instruments and the tax implications for entities…