Garrigues Spain

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The European Commission announced its decision to open infringement proceedings against Spain

Spain: Potential discrimination in the taxation of capital gains

Rafael Calvo Salinero of Garrigues considers the taxation of capital gains for non-resident taxpayers in Spain.

Rafael Calvo Salinero, January 31, 2022

Sponsored by Garrigues Spain

Law 11/2020 introduced an important change to the participation exemption rules

Spain: Complexities of participation exemption and the CFC rules

Gonzalo Gallardo of Garrigues explains why it would be advisable for taxpayers in Spain to re-examine their investment structures abroad.

Gonzalo Gallardo, December 01, 2021

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In April 2021 the transposition process of DAC6 was completed in Spain

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.

Juan Luis Zayas, June 04, 2021