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Spain's Supreme Court has ruled on whether compensation paid to a board of directors' member as a result of their resignation is a non-deductible expense for corporate income tax purposes.

Se ha publicado el Protocolo que modifica el Convenio entre el Reino de España y el Reino de Bélgica tendente a evitar la doble imposición y prevenir la evasión ...

When I was at home as I listened to the theme song from the film Frozen for the umpteenth time (kids, you know), my mind began to wander and I think about one of the last times I —like the snowman Olaf— was "frozen", when faced with an inspection from the Spanish Tax Authorities.

The Situation: Spain has introduced a new tax reporting obligation applicable to intermediaries in the renting of houses for tourism purposes, which mainly affects collaborative online platforms.

Royal Decree-Law (RDL) 8/2020, of March 17, established an exceptional extension of the deadlines for drawing up and approval of the Annual Accounts due to COVID-19.

The Spanish federal government has announced important adjustments on the Spanish income tax law, consisting of relaxations in the laws of the special tax duty program for inbound assignees in 2015.

Spanish Law 7/2012, of October 29th 2012, amending tax and budgetary legislation and adapting financial legislation to step up proceedings to prevent and fight fraud was published in the Official State Gazette on October 30st, 2012 and became effective on October 31, 2012.

La Sentencia nº 1462/2018 dictada por el Tribunal Supremo en fecha 3 de octubre de 2018 declara que las prestaciones de maternidad pagadas ...

La Ley del IRPF establece una reducción del 30% para los denominados rendimientos irregulares, esto es, para aquellos que hubieran sido generados en un período de tiempo superior a dos años ...

On January 23, 2018, the General Guidelines for the 2018 Tax and Customs Control Plan have been published in the Official State Bulletin. The Guidelines are based on the following four main areas:

This article addresses the Spanish Corporate Income Tax (CIT) special regime for private equity entities (ECR) under Article 50 of Law 27/2014.

On Friday 26th February 2021 H.M. Government of Gibraltar published various notices in the Gazette in relation to the International Agreement on taxation and the protection of financial interests...

El Tribunal Superior de Justicia de la Unión Europea (en adelante, "TJUE") ha dictado sentencia de 7 de septiembre de 2017, en el asunto C-6/16, Eqiom SAS y Enka SA vs. el Ministro de Hacienda y Cuentas Públicas francés, en el que confirma la exención de retener en el reparto de dividendos cuando la matriz esté situada en otro Estado Miembro de la Unión Europea y ésta esté controlada, directa o indirectamente, por una o varias personas residentes en un Estado no perteneciente a la Unión Europea.

An opportunity for investors entrepreneurs and international professionals looking for tax benefits and investments opportunities.

Hasta ahora, este tipo de declaraciones se realizaban en varios apartados del modelo 200 del Impuesto sobre Sociedades.

Cada año España expide miles de permisos de residencia a los ciudadanos extranjeros que vienen a estudiar...

La Asamblea de Madrid aprobó el 7 de diciembre medidas que afectan tanto al Impuesto sobre el Patrimonio, en su relación con el Impuesto Temporal de Solidaridad...