Spanish Supreme Court has ruled regarding WHT on dividends paid to EU hedge funds
The Spanish Supreme Court has recently ruled regarding withholding tax (“WHT”) on dividends paid by Spanish listed companies to EU hedge funds. These EU hedge funds requested a WHT refund because they had borne a WHT higher than the applicable to comparable Spanish collective investment undertakings. Through these judgements, the Spanish Supreme Court has confirmed […]
Tax treatment of Carried interest in Spain for Personal Income Tax purposes
The Spanish Parliament has approved on 1 December 2022 the Law to foster the start-up ecosystem in Spain, also known as the “Start-up Law”. The main goal of the Start-up Law is to establish a specific regulatory framework to support the creation and growth of start-ups. This Law will probably be published in the Spanish […]
The new Spanish Startups Law: Special reference to stock options, carried interest and digital nomads regime
In Spain, an incipient ecosystem of emerging companies has developed for the last years driven by the success of digital companies born from small innovative projects, by the access to a vast knowledge and data on the Internet and advances in scientific and technical fields. This new economy is an important lever for growth and […]
Measures to support solvency introduced by Royal Decree Law 34/2020
Following the declaration of the state of alarm on 14 March 2020, a series of economic and social measures were adopted to tackle the health crisis resulting from the COVID through the adoption of various royal decrees-laws. In this context, the approval of, among others, took place: Royal Decree-Law 8/2020 of 17 March on urgent […]
OECD Secretariat Analysis of Tax Treaties and the Impact of the COVID-19 Crisis
The Secretariat of the Organization for Economic Co-operation and Development (“OECD”) has issued on April 3, 2020, a document named “Analysis of Tax Treaties and the Impact of COVID-19”, covering four major concerns, detailed in the paragraphs below, on the impact of COVID-19 on the application of Double Tax Treaties. Concerns related to the creation of […]
COVID-19: Additional measures and modifications to RDL 8/2020
1. Introduction On 30 January 2020 the World Health Organization (WHO) declared that COVID-19 involved a public health emergency of international importance. As a result of this crisis being increased, Spain, among other states, has taken certain measures restricting the freedom of movement of their citizens, limiting or restricting the entry of travellers from countries […]
The EMEA Legal 500 2025 – Fiscal
Chambers Europe Guide 2024 – Tax
The EMEA Legal 500 2024 – Tax