Publications

Royal Decree-Law 14/2013 introduced into corporate income tax law a regime for the conversion of deferred tax assets (“DTAs”). The regime consisted of a new timing of recognition rule in the tax base for certain provisions for the…

On September 22, 2015, Law 34/2015, of September 21, 2015, partially amending General Taxation Law 58/2003, of December 17, 2003 was published in the Official State Gazette. It will enter into force, in general, twenty days after its publication in…

Updates on Enterprise Income Tax Treatments for Restructuring

Law 28/2014, of November 27, 2014, amending, among others, the Value Added Tax Law has brought about, among many other new elements, a significant change to how import VAT is assessed.

On 7 November 2014 the General Court of the European Union (‘General Court’) rendered two landmark judgments shedding light on the boundaries of the key notion of ‘selectivity’ in tax-related State aid cases. The judgments quashed two European…

Law 31/2014, of December 3, 2014, amending the Corporate Enterprises Law to enhance corporate governance, has brought about a significant overhaul of Spanish corporate/commercial legislation, but also has important tax implications.

New Tax Legislation in the Budget Law for 2015

Tax Reform : Amendment of the Personal Income Tax Regulations

New Transfer Pricing provisions on the Spanish Corporate Income Tax

Royal Decree-Law 15/2014, of December 20, 2014, amending the Canary Islands Economic and Tax Regime

On November 7, 2014, the General Court of the European Union handed down judgments on the Autogrill España (T-219/10) and Banco Santander and Santusa Holding (T-399/11) cases. In both cases, it held that article 12.5 of the Revised Corporate Income…

Law 26/2014, of November 27, 2014, amending Personal Income Tax Law 35/2006, of November 28, 2006, the Revised Nonresident Income Tax Law approved by Legislative Royal Decree 5/2004, of March 5, 2004, and other Tax Provisions