Publications - Tax
Tax Commentary 1-2013
Law 16/2013. Environmental taxation measures and other tax measures
Recent tax reforms in Spain: Time to review your structure?
Recent months have seen a flurry of activity by the Spanish government in the tax area. On the one hand, as we have been pointing out in earlier articles, various tax laws are being amended; on the other, Spain is renegotiating, one by one, the…
Garrigues Polska 3-2013
Tax Bulletin August/September 2013
The Entrepreneurs Law has made certain changes to the “patent box” regime, which is a regime that allows taxpayers to reduce their corporate income tax base where they license certain intangibles (excluding trademarks) that they have created. The…
The spanish financial goodwill on the acquisition of foreign companies as state aid (again?)
On July 17, 2013, the EU Commission announced the commencement of a new state aid investigation procedure concerning the amortization of the financial goodwill regulated in article 12 (5) of the Spanish Corporate Income Tax Law (the “CIT Law”). This…
Spain: Does the sun attract unforeseen tax consequences? New obstacles to tax-neutral insurance portability within the EU
It is a well-known fact that thousands of European citizens -British, German, Danish, Swedish, among others- choose Spain as their retirement destination, attracted by our weather and the quality of our medical services, after a long working life…
GARRIGUES POLSKA 2-2013
We are pleased to deliver Newsletter of the Warsaw Office of Garrigues, where topics relevant for the business activity are discussed. We present and discuss planned and introduced changes in the law and practice of law enforcement and…
Tax Bulletin July 2013
The Commission’s decision to initiate the formal state aid proceeding relating to what is known as the “Spanish tax lease” was published on September 21, 2011.
Tax Bulletin June 2013
Tax Bulletin May 2013
IMPAIRMENT LOSSES ON SHARES
SOCIMI: A true Spanish REIT!
Spain launched a very particular type of REIT in 2009, the SOCIMI (“Sociedades Cotizadas de Inversión en el Mercado Inmobiliario” or “Listed Corporations for Investment in the Real Estate Market”), with a tax regime that was very different from any…
Your children are residents. What about you? Take another look at your tax status
The school year in the Balearic Islands starts at the beginning of September each year and ends well into June of the following year. This means that pupils at Spanish schools must spend approximately 9 months of the year in the country, or around…