2/2/2022 4:12:44 PM Right to appeal administrative sanctioning proceedings in Spain By María González Cuervo The right to appeal in criminal cases is embodied in Article 2 of Protocol No. 7 to the European Convention on Human Rights (ECHR) to...
11/1/2021 10:34:16 AM Spain deposits ratification instrument for the MLI By Eduardo González Ángel Viñas On 28 September, Spain deposited with the OECD its instrument to ratify the Multilateral Convention to Implement Tax Treaty Related...
4/29/2021 12:00:00 AM Japan and Spain update their double taxation treaty: no withholding on dividends, interest and royalties By Carlos García-Olías Santiago Tórtola Japan and Spain have signed a new tax treaty in connection with income taxes and to prevent tax evasion and avoidance (the “Treaty”). The...
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...
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)...
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...
9/13/2019 4:16:19 PM A new Protocol will significantly amend the U.S.-Spain Tax Treaty By Guillermo Canalejo On 27 November 2019, the U.S.-Spanish Tax Treaty, which dates back to 1990, will be significantly amended by the entry into force of a...