Publications

On December 6, 2012, the European Commission published a Communication addressed to the European Parliament and the Council setting forth a series of proposals which, in the short-, medium- and long-term, should help improve the fight against tax…

It is not all bad news in the area of real estate taxation in Spain. It is true that the Spanish Government has been forced, by pressure from Brussels, to raise the VAT rate on residential property from the current 4% to 10% starting next year. It…

Lately, we have seen a strong focus by the Spanish government and lawmakers on fighting tax fraud, both at home and abroad. A wide range of measures are being adopted (i) on the one hand, to encourage taxpayers to disclose unreported assets, through…

ANTI-TAX FRAUD MEASURES

The gradual transition of the BRIC economies towards a focus on domestic growth is matched by a corresponding shift in tax policy. The following article considers the development of taxation in Brazil, China and India, particularly with regard to…

TAX PREPAYMENTS: FORMS 202 AND 222

Bill on Tax measures in the area of the environment and energy sustainability

The process of decentralization and of promoting the ability of the municipal and autonomous community authorities to create and define their own taxes has led to the approval of new forms of taxation in recent years. In some cases, this has…

The vast majority of readers are surely aware of the opportunity currently open in Spain for filing a special tax return that, in return for paying a limited amount, would put an end to any existing income tax contingencies. 

In Royal Decree-Law 20/2012, of July 13, 2012, the Government finally approved the expected increase in the standard and reduced value added tax (VAT) rates (with the VAT rate charged on  certain goods and services also being increased from the…

FINANCE COSTS: RULING BY THE DIRECTORATE-GENERAL OF TAXES OF JULY 16, 2012

NEW TAX LEGISLATION IN ROYAL DECREE-LAW 20/2012