European Tax

Although the recent approval of the Start-up Law in the “common” Spanish territory (as opposed to the historic territorios forales of the...

On 1 December 2022, the new so-called “Start-up Law” was passed by the Spanish Parliament. The Law aims to foster the start-up ecosystem...

For the first time, the Basque Country  and Navarre have enacted regulations on the Personal Income Tax treatment of carried interest....