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On February 15, 2017 the European Commission sent a reasoned opinion to Spain requesting a modification to its legislation regarding assets held in the European Union or European Economic Area Member States other than Spain.

Anaford acted as legal counsel in the sale of a painting by Jan Verkade to the iconic Rijksmuseum in Amsterdam.

We are pleased to announce that Anaford Attorneys has been shortlisted for the WealthBriefing Swiss Awards.

On April 17th 2018, the Spanish General Tax Office issued binding opinion V0993-18 on the subjection of Unit Linked insurances to Wealth Tax without any right of redemption.

According to the Order JUS/319/2018 ("Order") that approved the new models for the submission of the annuals accounts in the Commercial Register, Spanish companies are obligated to identify the beneficial owners.

On 28 November 2017, the Spanish Supreme Court ruled several appeals (No. 807/2017, 809/2017, 812/2017, 813/2017 and 815/2017), clarifying how the concept of "sporadic absences" foreseen under the Spanish Personal Income Tax Law should be interpreted.

This adjustment was allowed, without penalty, if the applicant could demonstrate a tax burden payment equal to 10% of the purchase price of any non-declared goods.

For the past year or so, members of the political class around the world have been sticking nationalist badges on to the lapels of their dark suits.

On 7 September 2017, the Superior Court of Justice of the European Union (hereinafter, "CJEU") rendered its ruling in the case of C-6/16, Eqiom SAS and Enka SA vs. the French Minister of Finance and Public Accounts.

The 232 Form must be submitted electronically to the Spanish Tax Authorities in the month following the ten months at the end of the tax period applicable to the submitted information.

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.

TIVUL is accrued as a consequence of the sale of a parcel of urban land, and is calculated objectively based on its cadastral value and the number of years it has been the legal possession of the seller.

El Tribunal Constitucional declara inconstitucional y anula la Declaración Tributaria Especial

Madrid, June 28, 2017: The Official State Gazette published the 2017 Budget Act 3/2017 (hereinafter, the "3/2017 Act").

On January 27, 2017, the general guidelines of the 2017 Tax and Customs Control Plan have been published in the Official Bulletin of the State by the Directorate General of Spanish Tax Administration.

The Budget Law for the region of Andalusia contains a proposal for the tax reform of the Inheritance and Gift Tax, which will enter into force in January 2018.

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:

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.

De acuerdo con la nueva Orden Ministerial JUS/319/2018, de 21 de marzo, por la que se aprueban los modelos para la presentación en el Registro Mercantil de las cuentas anuales de los sujetos obligados a su publicación, ...