Publications

On June 11, 2015, the Official State Gazette published Royal Decree 633/2015, of July 10, 2015, amending the Personal Income Tax Regulations, approved by Royal Decree 439/2007, of March 30, 2007 (the “Personal Income Tax Regulations” or…

Updates on Enterprise Income Tax Treatments for Restructuring

Circular 16, Circular 7, Circular 109 and Circular 14.

Law 28/2014, of November 27, 2014, amending, among others, the Value Added Tax Law has brought about, among many other new elements, a significant change to how import VAT is assessed.

On 7 November 2014 the General Court of the European Union (‘General Court’) rendered two landmark judgments shedding light on the boundaries of the key notion of ‘selectivity’ in tax-related State aid cases. The judgments quashed two European…

New Tax Legislation in the Budget Law for 2015

Law 31/2014, of December 3, 2014, amending the Corporate Enterprises Law to enhance corporate governance, has brought about a significant overhaul of Spanish corporate/commercial legislation, but also has important tax implications.

Tax Reform : Amendment of the Personal Income Tax Regulations

New Transfer Pricing provisions on the Spanish Corporate Income Tax

Royal Decree-Law 15/2014, of December 20, 2014, amending the Canary Islands Economic and Tax Regime

Law 26/2014, of November 27, 2014, amending Personal Income Tax Law 35/2006, of November 28, 2006, the Revised Nonresident Income Tax Law approved by Legislative Royal Decree 5/2004, of March 5, 2004, and other Tax Provisions

On November 7, 2014, the General Court of the European Union handed down judgments on the Autogrill España (T-219/10) and Banco Santander and Santusa Holding (T-399/11) cases. In both cases, it held that article 12.5 of the Revised Corporate Income…