Garrigues Spain

Rafael Calvo and Adrián Arroyo of Garrigues Madrid discuss a National Court judgment clarifying that interest on equity (JSCP) received from Brazilian entities qualifies for an exemption under the Spain–Brazil double tax treaty

Nicolás Cremades and Inés Mora-Figueroa of Garrigues detail the impact of the Spanish participation exemption regime’s modification on the controlled foreign company regime, and how a Directorate General of Taxes ruling has enhanced clarity

Javier de Rojas and Jose Ignacio Ripoll of Garrigues Madrid explain how producers and financers are increasingly taking advantage of Spain's clarified tax credit system for film, audiovisual, and live performance financing