European Tax

As part of the EU’s economic recovery package and circular economy policies, the EU introduced a “plastic levy” based on the amount of...

In line with new international criteria, the term “tax haven” used in Spanish Royal Decree 1080/1991 (that’s right, 1991!) has been...

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

This post provides an overview of the Spanish legal framework applicable to the use of carried forward tax losses (NOLs) and briefly...

In our previous posts on the recently approved Law to foster Spain’s start-up ecosystem (here and here), we focused on...

You may recall that back in that glorious summer of 2021, when the pandemic restrictions were beginning to be lifted, we tried to entice...

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...

The Spanish Government recently published a proposal to tax non-Spanish-tax-resident individuals who hold Spanish real estate through one...

On 29 September, Spain’s Minister of Finance announced a series of tax measures, some of which have already been included in the General...

Since 1 January 2022, taxpayers in Spain have had to pay tax on the “reference value” of their real estate acquisitions, which is a value...

The Spanish tax authorities have recently published a binding tax ruling (V0066-22 dated 18 January 2022) which concluded that, in...

The obligation to file Tax Form 720 to declare foreign assets and rights remains in force, but the original associated fines for late...

Various legal developments that recently entered into force in Spain impact two special tax regimes widely used by international real...

For tax years starting as of 1 January 2022 or later, a minimum effective 15% Corporate Income Tax (CIT) will apply to large Spanish...

Following the path of tax audits stemming from the ECJ’s  rulings of February 2019 (the “Danish cases” rulings), the Spanish Tax...

The Spanish Constitutional Court has declared some provisions of the Law governing the Tax on the Increase in Value of Urban Land (TIVUL)...