Publications - Tax
The Spanish Parliament has just enact new tax measures, which will have a significant impact on the way Spanish companies have traditionally structured their investments via holdings in domestic or foreign subsidiaries.
The primacy of EU law over Spanish law no longer appears to raise any doubts and there are numerous judgments from Spanish courts which, based on this principle, set aside administrative decisions which, although in keeping with Spanish law,…
Law 16/2013. Environmental taxation measures and other tax measures
Recent months have seen a flurry of activity by the Spanish government in the tax area. On the one hand, as we have been pointing out in earlier articles, various tax laws are being amended; on the other, Spain is renegotiating, one by one, the…
The Entrepreneurs Law has made certain changes to the “patent box” regime, which is a regime that allows taxpayers to reduce their corporate income tax base where they license certain intangibles (excluding trademarks) that they have created. The…
On July 17, 2013, the EU Commission announced the commencement of a new state aid investigation procedure concerning the amortization of the financial goodwill regulated in article 12 (5) of the Spanish Corporate Income Tax Law (the “CIT Law”). This…
It is a well-known fact that thousands of European citizens -British, German, Danish, Swedish, among others- choose Spain as their retirement destination, attracted by our weather and the quality of our medical services, after a long working life…
We are pleased to deliver Newsletter of the Warsaw Office of Garrigues, where topics relevant for the business activity are discussed. We present and discuss planned and introduced changes in the law and practice of law enforcement and…
The Commission’s decision to initiate the formal state aid proceeding relating to what is known as the “Spanish tax lease” was published on September 21, 2011.
IMPAIRMENT LOSSES ON SHARES