Publications - Tax
Spanish tax legislation found to infringe the free movement of capital
Article by Jorge Moreira Peláez, Partner ('ITR').
Spain introduces DAC6 transposition regulations
Article by Juan Luis Zayas (partner) and Nicolás Cremades (principal associate) in Madrid ('ITR').
COVID-19: Real estate tax (IBI) and tax on economic activities (IAE) reductions in Madrid
Madrid City Council plenary meeting approved on May 29, 2020 an amendment to the local tax laws on real estate tax and the tax on economic activities, to provide new reductions to both.
Brexit is here: how companies will be affected
On January 31 the UK's withdrawal from the European Union took effect and a transition period began until December 31 this year, in which EU law will continue to be applicable in relationships with the United Kingdom, while waiting for a future…
Spanish Ministry of Finance opens public consultation period for intra-Community VAT amendments set to come into force on January 1
Ministry of Finance has published a draft law and a preliminary bill for a royal decree to implement in Spain the EU provisions introducing changes in relation to VAT in intra-Community trade in goods and opens the period for comments and public…
A new standard in tax compliance
Article by José Vicente Iglesias, partner at Tax Department of Garrigues in Madrid ('Expansión').
Spain - Tax Newsletter - October 2017
October newsletter prepared by professionals from the Tax Department
Tax Newsletter - September 2017
September newsletter prepared by professionals from the Tax Department.
FORM 232. New reporting obligations in respect of related-party transactions
The Ministry of Finance and the Civil Service has approved - by means of Order HFP/816/2017 of August 28, 2017 - Form 232, which is the information return in respect of related-party transactions and transactions and situations linked to countries…
Tax Newsletter - June 2017
June newsletter prepared by professionals from the Tax Department.
68 countries sign the Multilateral Convention
On Wednesday, June 7, as scheduled, Paris saw the signing of the Multilateral Convention through which thousands of bilateral tax treaties will be modified. The Multilateral Convention was signed by 68 countries, and another 8 expressed their…
“Tax amnesty” annulled
On June 8, 2017, the Constitutional Court has annulled Additional Provision no. 1 of Royal Decree-law 12/2012, of March 30, 2012, which introduced the special tax return known as “tax amnesty”.