Spain: Protocol of the Spain-US tax treaty enters into force Gonzalo Gallardo of Garrigues explains the changes to come following ratification of the Spain-US protocol. By Gonzalo Gallardo October 15 2019
Spain: Spanish National Appellate Court says transfer pricing adjustments to the median... On March 6 2019, the Spanish National Appellate Court (NAC), in a particularly relevant transfer pricing judgement, ruled on the selection of the point in the range of values of... By Alejandra Aguirre July 10 2019
Spain: Spanish Constitutional Court reviews minimum corporate income tax prepayments Royal Decree-Law 2/2016 introduced a number of tax measures seeking to reduce the budget deficit. By Isabel Cortés & Ángel García March 21 2019
The varied holding structures for Spanish residential properties The mere holding of a Spanish residential property by a non-tax resident gives rise to tax on an annual basis, regardless of whether the property is held directly by the... By Alvaro Checa & Pedro Fernandez January 28 2019
Should non-resident individuals pay taxes on their interest in non-resident companies o... Spain levies a net wealth tax on the net assets of individuals for the purposes of which any individual owning assets located, or rights which can be exercised, in a... By Alberto García & Montse Mas December 12 2018
Inheritance agreements under Spanish inheritance tax: Worth anticipating the taxable ev... Within the law of succession there are mainly two different systems for the devolution of the estate. By Alvaro Checa & Pedro Fernandez August 24 2018
Spain: Subrogation to tax rights and obligations in mergers Subrogation to the tax rights and obligations in mergers, spinoffs and asset contributions, remains unaltered. July 12 2018
Control of lawfulness in the European courts and national recovery of state aid: the ex... As is known, and as has been highlighted on these same pages in the past, the European Commission has in the last years deployed intense activity at the review, under... By Ángel García January 30 2018
