Spain
Firms announced tax hires and promotions across Europe and the US, while fresh figures from Ireland showed corporation tax receipts edging down in the first quarter
Spain did not transpose EU VAT rules for SMEs or works of art; in other news, an increased VAT threshold came into force in South Africa
Despite legislative gridlock, international investors should be wary of legal precedents set by recent court rulings, which could substantially alter the Spanish tax environment
Baker McKenzie advised two of the member firms involved, while several advisers provided transaction counsel to US-based Grant Thornton Advisors
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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. -
Sponsored by Spanish VAT ServicesFernando Matesanz of Spanish VAT Services reports on a welcome modification to the use and enjoyment rule previously analysed in an ITR article.
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Sponsored by Spanish VAT ServicesFernando Matesanz of Spanish VAT Services explains the VAT refund system for travellers in Spain and why a harmonised refund scheme for non-EU travellers should be high on the European Commission’s agenda.
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