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
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 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
