4/6/2021 12:00:00 AM The Spanish Supreme Court confirms that non-Spanish sovereign wealth funds may be fully exempt from tax on Spanish source dividends By Blanca García On 24 February 2021, the Spanish Supreme Court handed down a significant ruling which prohibits differences in tax treatment between...
11/27/2019 3:19:08 PM Easier access for EU CIUs, AIFs and pension funds to Spanish tax exemption By Guillermo Canalejo New rules will significantly ease the access by qualified Collective Investment Undertakings (CIUs), Alternative Investment Undertakings...