Publications

Much attention is being given to the judgment by the Court of Justice of the European Union (CJEU) on the so-called “health cent” (case C-82/12, Transportes Jordi Besora, S.L.). In that judgment, the CJEU held that the Spanish law establishing the…

The Basque Autonomous Community in Spain, comprising the territories of Alava, Biscay and Gipuzkoa (the Basque Country) has powers to enact its own particular corporate income tax (CIT) legislation and has used those powers to create a very…

The Court of Justice of the European Union (CJEU) has handed down the awaited judgment on the so-called ―health cent‖ (the tax on retail sales of certain oil and gas products) in case C-82/12, Transportes Jordi Besora, S.L. In that judgment, the…

On March 14, 2014, the Spanish cabinet was presented with the report by the committee of expertson the reform of the Spanish tax system. The report’s stated aim is to set out a number of taxreforms that will allow for fiscal consolidation and make…

In recent years, the tax authorities have stepped up inspections of companies to review the personal income tax exemption applied in the calculation of withholdings made from certain severance payments, following the guidelines of the Annual Tax and…

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…

Urgent memorandum on the new measures relating to deferred tax assets contained in Royal Decree-Law 14/2013

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. 

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,…

Law 16/2013. Environmental taxation measures and other tax measures

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…