Tributario

  • Spain: Government approves the Bill on the Financial Transaction Tax

    At the council of ministers’ meeting held on Friday 18 the Bill on the Financial Transaction Tax (known as the “Tobin tax”) was approved, after undergoing the period for public consultation and comments between October 23, and November 15, 2018. 
  • Council of Ministers approves the Bill on the Tax on Certain Digital Services

    At the council of ministers’ meeting held on January 18 the Bill on the Tax on Certain Digital Services (known as the “Google tax”) was approved, after undergoing the period for public consultation and comments between October 23 and November 15, 2018.
  • New tax and cadaster legislation

    Royal Decree-Law 27/2018, of December 28, 2018, adopting certain measures related to tax and the cadaster was published in the Official State Gazette on December 29, 2018, and came into force the day after. The key new items of legislation are summarized below, expressly mentioning the date on which they take effect if it differs from the entry into force date mentioned above.
  • Tax Newsletter - December 2018 | Ruling requests

  • Tax Newsletter - December 2018 | Judgments

  • Tax Newsletter - December 2018 | Legislation of interest

  • Coming to Spain for family illness reasons does not make an individual a resident

    A Murcia high court judgment concluded that a taxable person does not become resident in Spain where their temporary stay in Spain is for family reasons.
  • Tax Newsletter - December 2018 | Decisions and Rulings

  • Tax Newsletter - December 2018 | Miscellaneous

  • Tax Newsletter – December 2018

    A significant judgment on taxation of a nonresident who came to Spain to care for a sick family member headlines our December Tax newsletter, prepared by professionals in the Garrigues Tax Department. The newsletter also looks at recent Court of Justice of the European Union judgments in connection with corporate income tax and VAT, as well as key decisions and rulings, ruling requests and legislation.