Publications - Tax
Tax Bulletin - January 2014
The General Tax Law provides statutes of limitations that apply to tax authorities and taxpayers alike. The tax authorities thus have only four years to assess or claim the payment of assessed or self-assessed debts, and taxpayers have the same…
Garrigues Polska 4-2013
Tax Commentary 2-2013
Urgent memorandum on the new measures relating to deferred tax assets contained in Royal Decree-Law 14/2013
New tax measures affecting holdings in subsidiaries
The Spanish Parliament has just enact new tax measures, which will have a significant impact on the way Spanish companies have traditionally structured their investments via holdings in domestic or foreign subsidiaries.
Tax Bulleting - November 2013
The primacy of EU law over Spanish law no longer appears to raise any doubts and there are numerous judgments from Spanish courts which, based on this principle, set aside administrative decisions which, although in keeping with Spanish law,…
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…