Publications - Tax
Constitutional Court Judgment of February 16, 2017
The taxable event for the tax on increase in urban land value is defined in the law on that tax as the increase in value experienced by urban land over a time period of up to 20 years which is realized on its transfer.
Country-By-Country Report Return (Form 231)
The Official State Gazette of December 30 has included the publication of Order HFP/1978/2016, of December 28, approving form 231, “Country-by-Country Report Return”.
“Country-by-country report return” (form 231) is approved
The Official State Gazette of December 30 has included the publication of Order HFP/1978/2016, of December 28, approving form 231, “Country-by-Country Report Return”, which will be filed for the first time for periods commencing on or…
Approval of the immediate Information Sharing System
Royal Decree 596/2016, of December 2, 2016 was published on December 6 in the Official State Gazette (BOE). Its most prominent amendment and the topic of this Commentary is the introduction of the Immediate Information Sharing System.
Royal Decree-Law 3/2016. Tax measures aimed at the consolidation of public finances
On December 3, 2016 the Official State Gazette (BOE) published Royal Decree-Law 3/2016, of December 2, 2016 adopting measures in the tax field aimed at the consolidation of public finances and other urgent social security measures (“the Royal…
Approval of the Multilateral Convention which will change thousands of bilateral tax treaties
Yesterday, November 24th, more than one hundred States approved the so-called “Multilateral Convention” in order to amend bilateral tax treaties. This “Multilateral Convention to implement tax treaty related measures to prevent…
Brexit and Community rules. True effects
Although it has been a month since the Eurosceptics triumphed, with 51.9% of the vote, over the 48.1% of Brits who elected to remain part of the EU, the real effects of Brexit will take more than two years to materialize.
Immediate comments on the possible impact of Brexit on Spanish tax
The Lisbon Treaty (which has been in force since December 2009), incorporated into the Treaty on European Union a clause allowing for the exit of a Member State from the Union (in article 50 of the TEU).
Introduction of substance over form principle into the tax law– new source of tax risk for the business
On 14 June 2016 the Act from 13 May 2016 amending the Tax Ordinance and other acts (hereinafter referred to as the “Act”) has been published in the Journal of Laws. It radically modifies clause on avoiding double taxation (hereinafter…
The legislative process on the new retail tax and changes in real estate tax has entered a new phase in the last few days
The government has significantly sped up work on the envisaged new retail tax, and has put forward a proposal for a bill in the last few days.
New Union Customs Code
The new Union Customs Code will be applicable on May 1, 2016.
New Union Customs Code
As we reported in our bulletin in January 2016, the publication of the provisions implementing the Union Customs Code (UCC) in December 2015 enables it to be fully applicable from May 1 2016.