2/17/2021 1:36:19 PM Why are non-Spanish tax residents taxed in Spain on gifts and inheritances of non-Spanish securities and bank deposits? By Miguel Pérez Santiago Tórtola Nowadays, due to factors such as the greater mobility of people and capital, inheritances and gifts with an international component have...
1/20/2021 10:40:40 AM Spanish VAT refund for UK companies after Brexit - Yes, we have reciprocity! By Miguel Pérez María González Cuervo The UK left the EU on 31 January 2020, but the UK/EU Withdrawal Agreement provided for a transition period during which the UK continued...
10/15/2020 4:21:43 PM Changes to Spanish VAT regulations anticipated By Miguel Pérez María González Cuervo According to the latest news, it appears that, following a report from the Spanish Independent Fiscal Accountability Authority (Airef) on...
3/3/2020 11:04:51 AM Spanish digital services tax: another interim measure without a sunset clause By Miguel Pérez The Spanish government has started the legislative process for approving a 3% digital services tax (DST): the Spanish Parliament...
2/21/2020 9:58:52 AM Spain implements VAT quick fixes By Miguel Pérez Council Directive (EU) 2018/1910 was transposed into Spanish law on 4 February 2020. Together with Council Implementing Regulation (EU)...