Publications - Tax
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…
The judgment, handed down in the context of a judicial review proceeding, considered the contested original assessment unjustified, as it included in the motorcycle rider’s nonresident income tax base income obtained in the Catalan Grand Prix MotoGP…
Directive (EU) 2025/516 introduces a significant reform in the VAT scheme applicable to short-term rentals, which is set to take effect on July 1, 2028. The reform will mean that rentals of accommodation to the same person for a maximum of thirty…
According to the Supreme Court, if the payments fall within the scope of the Royalty Directive and the exemption does not apply because the recipient is not the “beneficial owner”, the withholding must be made by applying the rate of the domestic…
In our Tax Newsletter, we regularly compile and summarize the most significant new developments in this area (judgments, decisions by the economic-administrative tribunals and the Directorate-General of Taxes, legislation, and other new developments…
In order to strengthen control and revenue collection, and to encourage more efficient and sustainable logistics models, the EUR 150 customs duty exemption is set to be abolished from mid-2028, with a transitional EUR 3 customs duty to be introduced…