European Tax

In a landmark decision, Spain’s National Court (Audiencia Nacional) has applied CJEU case law on the free movement of capital to conclude...

Law 7/2024 of 20 December 2024, which establishes a top-up tax to ensure a global minimum level of 15% tax for multinational enterprise...

On 19 December 2024, the Court of Justice of the European Union (CJEU) delivered a significant decision in the case of Credit Suisse...

The Spanish Supreme Court recently ruled on the criteria to be used to allocate (part of) the general management and administrative...

A recent binding tax ruling (V2200-23) issued by the Spanish tax authorities introduces a favourable change to the criteria to be met to...

The 1% income tax treatment, instead of the standard 19% tax, is available to non-Spanish tax resident alternative investment funds...

The Spanish tax authorities can challenge transactions under purposes tests in the two different general anti-abuse rules (GAARs) as well...

Since the Danish conduit cases, the Spanish tax authorities have used the beneficial ownership concept to deny the application of...

A recent decision may pave the way for non-residents with assets in Spain to benefit from significant Spanish Wealth Tax reductions. The...

In a recent ruling issued on 8 June 2023, the Spanish Supreme Court followed the Court of Justice of the European Union’s decisions in...

As mentioned in a previous post, the three historical territories of the Basque Country in Spain (as well as Navarre) have their own 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 tempting expats...