Changes to Spanish VAT regulations anticipated
According to the latest news, it appears that, following a report from the Spanish Independent Fiscal Accountability Authority (Airef) on...
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Spanish courts adhere to Danish conduit cases
When we were still immersed in uncertainty following the judgments of the CJEU on the Danish conduit cases, the Spanish High Tax Court (
COVID-19 impact on Spanish Tax Residence for Individuals: the controversial position adopted by the Spanish Tax Authorities
Disregarding the spirit of the OECD guidance on how to deal with COVID-19 exceptional circumstances, the Spanish tax authorities have...
First Spanish rules on the taxation of carried interest
For the first time, the Basque Country and Navarre have enacted regulations on the Personal Income Tax treatment of carried...
Fiscal responses to COVID-19
As countries ramp up social distancing measures to combat COVID-19, the economic costs of the virus spiral and the G7 leaders have called...
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