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Advisers say Spanish taxpayers will have to reexamine how they finance themselves following TP litigation that went all the way to the country's Supreme Court
Abigail 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.
Spain 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.
María 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.
