Tax Newsletter - October 2019 | Resolution Requests
The new Protocol of the Spain-US tax treaty has been published in the Official State Gazette
The new tax treaty will take effect on 27 November 2019.
New procedures approved for providing proof of tax residence of foreign pension funds and collective investment vehicles
The aim is to remove obstacles faced by some entities for accessing exemptions due to difficulty to prove their tax residence.
Tax Newsletter - September 2019
In this new issue of our newsletter we report on a recent TEAC decision that puts the magnifying glass on tax exemptions for severance. The decision allows tax auditors to review the legal characterization of the dismissal along with whether there has actually been a unilateral termination by the employer or whether, by contrast, there was an agreement between the parties. We also round up all the main judgments, decisions, resolution requests and legislation in the field of tax law.
Tax Newsletter - September 2019 | Judgments
Tax Newsletter - September 2019 | Legislation
Tax Newsletter - September 2019 | Decisions
Tax Newsletter - September 2019 | Resolution Requests
New Brexit information leaflets for operators published on the AEAT’s website
The Spanish Tax Agency (AEAT) publishes new leaflets to assist operators with their obligations in relation to Brexit (see here).
Spanish Ministry of Finance opens public consultation period for intra-Community VAT amendments set to come into force on January 1
Ministry of Finance has published a draft law and a preliminary bill for a royal decree to implement in Spain the EU provisions introducing changes in relation to VAT in intra-Community trade in goods and opens the period for comments and public information. The time limit for sending comments on the instruments is October 18.
