Spain: Spanish Constitutional Court reviews minimum corporate income tax prepayments 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 (NWT) on the net assets of individuals for the purposes of which any individual owning assets located, or rights which can be exercised, in... 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
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
