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  • Article

    Spain Publishes Final Guidelines On Tax Transparency For Investment Funds

    In our earlier Tax Alert, we reported that the Spanish Directorate General of Taxes had published a draft resolution that provides guidelines to determine whether a foreign entity is to be regarded...
    SpainTax
    DLA Piper UK LLP
    DLA Piper UK LLP
  • Article

    Claves Sobre El Nuevo Impuesto De Solidaridad A Grandes Patrimonios

    El pasado 29 de septiembre, el Gobierno, a través de la ministra de Hacienda María Jesús Montero, dio a conocer un nuevo paquete de medidas fiscales. Entre ellas, una de las propuestas que mayor...
    SpainTax
    Kinship Law Partners
    Kinship Law Partners
Article

Spain's Supreme Court Clarifies The Limits Of Enforcement Surcharge: Late-payment Interest Cannot Be Charged On The Same Debt

Spanish Supreme Court Judgment No. 1218/2025 of 01 October 2025 settles a long-standing dispute between tax authorities and taxpayers on whether late-payment interest and the enforcement surcharge may be charged...
SpainTax
GGI | Global Alliance
GGI | Global Alliance
  • Video

    Spain Beckham Law: Who Qualifies & How To Apply | Save Tax In Spain With The Beckham Law (Video)

    Spain's Beckham Law offers significant tax advantages for eligible individuals relocating to the country, but understanding who qualifies and navigating the application process can be complex. This video breaks down the eligibility criteria, application requirements, and potential tax savings available under this special regime for newcomers to Spain.
    SpainImmigration
    Latitude Law
    Latitude Law
  • Article

    La Superación Del Plazo De Finalización Del Procedimiento Inspector Obliga A La Administración A Dictar Una Resolución Expresa De Reanudación

    El procedimiento inspector debe finalizar en el plazo previsto en el artículo 150.1 LGT (18 meses, con carácter general) y, en caso de incumplimiento ...
    SpainTax
    Perez Llorca
    Perez Llorca
  • Article

    Judgment Of The European Court Of Justice Concerning The Exemption From The Mineral Oil Tax Of The Consumption Of Energy Products Used In Cogeneration

    On 1 January 2013, Law 15/2012 of 27 December on fiscal measures for energy sustainability came into force.
    European UnionTax
    Andersen Tax & Legal
    Andersen Tax & Legal
  • Article

    La CE exige a España cambios en la normativa del Modelo 720

    La Comisión Europea envió el pasado 15 de febrero de 2017 un dictamen motivado a España en el que se le solicitaba adaptar su normativa relativa a los activos mantenidos en otros Estados miembros de la Unión Europea o del Espacio Económico Europeo.
    SpainTax
    Anaford Attorneys
    Anaford Attorneys
  • Article

    Lo Que Debes Saber Sobre La Ley Mbappe

    Con este atractivo nombre, referido al jugador francés Kylian Mbappe, se refiere el proyecto de Ley que el Gobierno de la Comunidad de Madrid está utilizando para aprobar unas nuevas ventajas fiscales.
    SpainTax
    Estudio Juridico Ejaso
    Estudio Juridico Ejaso
  • Article

    Spain Plans Immediate Reporting To Help Close VAT Gap

    According to recently-published European Commission studies, the VAT gap in Spain has been decreasing, although at more than EUR10bn the difference between VAT paid and VAT that should be paid is still significant compared to other EU Member States
    SpainTax
    TMF Group BV
    TMF Group BV
  • Article

    Supreme Court Rules On Deductibility Of Expenses From Statute-barred Tax Years In Spain

    Spain's Supreme Court Ruling 518/2024, of 22 March 2024, which was handed down on appeal, has confirmed that expenses recognised in a tax year subsequent to the year in which they accrued can now be deducted...
    SpainTax
    Osborne Clarke LLP
    Osborne Clarke LLP
  • Article

    Spanish Companies Biggest Beneficiaries Of Fiscal Reform - Roca Junyent

    The other opportunity for law firms is in litigation, he says.
    SpainTax
    Iberian Lawyer
    Iberian Lawyer
  • Article

    New Double Taxation Treaty Between US And Spain

    On July 16, 2019, the US Senate ratified a new protocol that amends the 2013 Double Taxation Treaty signed between the US and Spain.
    GlobalTax
    DLA Piper UK LLP
    DLA Piper UK LLP
  • Article

    The National Court Opens The Door To Ending Discrimination Against Non-EU Resident Landlords

    The ruling recognises taxpayers who are not resident in the EU or the EEA and opens up the possibility of claiming back undue payments.
    SpainTax
    Toda & Nel-lo
    Toda & Nel-lo
  • Article

    Spain Announces New Tax On The Very Rich

    On 22nd September 2022, Spain's Minister of Finance, María Jesús Montero, announced plans to introduce a new tax on the very rich.
    SpainWealth Management
    De Giorgio Wealth Management
    De Giorgio Wealth Management
  • Article

    The Constitutional Court Dismisses The Question Of Unconstitutionality Raised By The Supreme Court In Relation To The Tax On The Value Of The Production Of Electrical Energy (IVPEE)

    On 10 January 2018, the Supreme Court (SC) raised for the second time a question of unconstitutionality in relation to the IVPEE. The SC's doubts regarding this tax were based ...
    SpainEnergy and Natural Resources
    Andersen Tax & Legal
    Andersen Tax & Legal
  • Article

    Convenios De Doble Imposición Con España

    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 ...
    SpainTax
    Perez Llorca
    Perez Llorca
  • Article

    Las Ventas Ocultadas A La Administración Tributaria Deben Entenderse Realizadas Con El Iva Incluido

    En los supuestos en que la Administración Tributaria descubre la realización de unas ventas no declaradas debe regularizar el IVA y, a tal efecto ...
    SpainTax
    Perez Llorca
    Perez Llorca
  • Article

    Spain's Tax Reporting Rule Targets Vacation Rental Intermediaries

    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.
    SpainTax
    Jones Day
    Jones Day
  • Article

    El Principio De Capacidad Económica Hay Que Ponerlo En Relación Siempre Con La Persona Obligada Al Pago Del Iivtnu

    La DGT se pronuncia en esta contestación a consulta (general, no vinculante) por primera vez respecto a la inconstitucionalidad del IIVTNU.
    SpainGovernment, Public Sector
    Perez Llorca
    Perez Llorca
  • Article

    Do You Want To Build A Snowman?

    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.
    SpainTax
    Roca Junyent Abogados
    Roca Junyent Abogados
  • Showing 21–40 of 137 results

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