Garrigues Spain
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Sponsored by Garrigues SpainThe Spanish Supreme Court has confirmed its stance on the fiscal year in which income from a refund of taxes should be recognised, report Alejandro Fernández and Sandra Díaz of Garrigues Spain
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Sponsored by Garrigues SpainJorge Moreira Peláez of Garrigues reports on the National Appellate Court ruling that tax legislation failed to safeguard the free movement of capital for non-resident legal entities.
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Sponsored by Garrigues SpainAbigail Blanco of Garrigues Madrid analyses recent Spanish case law based on EU edicts, assessing the impact of withholding taxes on gross versus net income in Spain.
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Sponsored by Garrigues SpainSpain has completed a wealth tax reform, with far-reaching repercussions for non-resident owners of real estate companies. Juan Luis Zayas and Jose Ignacio Ripoll of Garrigues drill into the detail.
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Sponsored by Garrigues SpainMaría Cenzual and Marta Gràcia of Garrigues report on the Supreme Court overturning the Spanish tax authorities’ stance that borrowing costs in certain circumstances should be treated as gratuities for corporate income tax purposes.
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Sponsored by Garrigues SpainRafael Calvo Salinero of Garrigues considers the taxation of capital gains for non-resident taxpayers in Spain.
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Sponsored by Garrigues SpainGonzalo Gallardo of Garrigues explains why it would be advisable for taxpayers in Spain to re-examine their investment structures abroad.
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Sponsored by Garrigues SpainJuan 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.
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Sponsored by Garrigues SpainÁlvaro de la Cueva and Salvador Pastoriza of Garrigues review the Spanish Supreme Court rulings where non-resident investment funds won an important battle.