Los fiscalistas denuncian el freno en la creación de empresas ‘holding’ por el temor a Hacienda
La vivienda como ‘principio tributario’
El Supremo, y la posible arbitrariedad concedida a Hacienda en materia de responsabilidad subsidiaria
El Supremo abre puertas a Hacienda para que reclame deudas a responsables subsidiarios
Tax residence in Spain: risks and solutions
In today’s increasingly globalized and internationally mobile environment, it is becoming more and more important to correctly determine the tax residence of individuals. There may be cases of individuals who are tax residents in Spain without being aware of it. This may be the case of Spanish individuals who go to live abroad but continue […]
Impact of the judgement of the Spanish Constitutional Court on future Corporate income Tax returns and payments on account
The Spanish Constitutional Court (“CC“) has issued on January 18, 2024 the judgment 11/2024 in which it solves the unconstitutionality question raised in relation to article 3.1, first and second paragraphs, of Royal Decree-Law 3/2016, of December 2, adopting measures in the tax area aimed at the consolidation of public finances and other urgent measures […]
El Supremo rechaza la restricción de Hacienda a las deducciones en I+D+i
Javier Prieto: “Hay que poner más medios en la parte preventiva para reducir los litigios”
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 […]