Publications - Tax
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
Tax Bulletin April 2013
Clarifications on obligations to report assets and rights situated abroad (form 720)
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…
Circular 2/2013 of the MAB (the Spanish alternative investment market) on the regime applicable to SOCIMIs (listed corporations for investment in the real estate market)
As we reported in our Corporate-Tax Updates 1/2012 publication summarizing the key elements of Law 16/2012, of December 27, 2012 (Tax Measures Law) on the special regime for SOCIMIs aimed at boosting this sector, one of the most important new pieces…
Corporate/Tax Updates 1-2013
CIRCULAR 2/2013 OF THE MAB (THE SPANISH ALTERNATIVE INVESTMENT MARKET) ON THE REGIME APPLICABLE TO SOCIMIs (SPANISH REITs)
MEASURES TO SUPPORT ENTREPRENEURS, STIMULATE GROWTH AND CREATE EMPLOYMENT
Royal Decree-Law 3/2013 on measures to support entrepreneurs and create employment, and other measures contained in Royal Decree-Law 4/2013
Tax Bulletin - February 2013
At the end of October 2012, with a view to supplementing the numerous anti-fraud measures emerging in the course of 2012, a statutory obligation was established to report assets and rights owned and held by residents of Spain and situated abroad.
The Council of Ministers approved Royal Decree-Law 4/2013 on measures to support entrepreneurs, stimulate growth and create employment
As announced during the Debate on the State of the Nation, on Friday the Council of Ministers approved Royal Decree-Law 4/2013, of February 22, 2013, on measures to support entrepreneurs, stimulate growth and create employment, which was published…
European Commission approves the proposed Directive implementing enhanced cooperation in the area of financial transaction tax
On February 14, 2013, the European Commission approved the proposed Directive on a financial transaction tax - FTT - (COM/2013/71), following its previous proposal of September 2011 (http://europa.eu/rapid/press-release_IP-11-1085_en.htm). The FTT…