Complexities of participation exemption and the CFC rules in Spain Gonzalo Gallardo of Garrigues explains why it would be advisable for taxpayers in Spain to re-examine their investment structures abroad. By Gonzalo Gallardo December 01 2021
Spain: Introduction of DAC6 transposition regulations Juan Luis Zayas and Nicolás Cremades of Garrigues describe the current status of DAC6 in Spain and consider the various issues that may raise concerns for intermediaries and taxpayers. By Juan Luis Zayas & Nicolás Cremades June 04 2021
Win for non-EU funds in Spanish Supreme Court ruling Álvaro de la Cueva and Salvador Pastoriza of Garrigues review the Spanish Supreme Court rulings where non-resident investment funds won an important battle. By Álvaro de la Cueva & Salvador Pastoriza April 28 2021
Spain: Impact of Brexit on lenders Ramón Tejada and José Ignacio Ripoll of Garrigues discuss the impact of Brexit on UK branches of EU/EEA lenders. By José Ignacio Ripoll & Ramón Tejada March 19 2021
The transposition of DAC6 in Spain Juan Luis Zayas Zabala and Nicolás Cremades Leguina of Garrigues explore what the introduction of DAC6 means for the Spanish tax world. By Juan Luis Zayas & Nicolás Cremades July 06 2020
Evaluating tax issues of refinancing operations in Spain Gonzalo Rincón de Pablo of Garrigues takes a look at mortgage novations and explains why taxpayers should take care with the costs of renegotiating mortgage facility agreements. By Gonzalo Rincón de Pablo May 29 2020
Spain: Analysing new bills on digital services and financial transactions Álvaro de la Cueva and José Carlos Ruiz of Garrigues open up on the provisions of two new bills which are commencing passage through parliament. By José Carlos Ruiz Cabanes & Álvaro de la Cueva April 06 2020
Spain's Supreme Court: Severance paid to senior managers is exempt Abigail Blanco of Garrigues takes a closer look at how the Supreme Court has moved to change its position about taxation of senior management extinction. By Abigail Blanco Vázquez March 05 2020
Spain: A quest to locate risk for insurance premium tax Jorge Moreira of Garrigues investigates a potential flaw in how insurance transactions are located, which could lead insurance and reinsurance taxpayers onto difficult territory. December 17 2019
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
