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ISOLAS
On Friday 26th February 2021 H.M. Government of Gibraltar published various notices in the Gazette in relation to the International Agreement on taxation and the protection of financial interests...
ISOLAS
On Saturday 13th March 2021, the Governments and Parliaments of the Kingdom of Spain and the United Kingdom have now taken all steps necessary to ratify the entry into force of the International...
Spain
De Giorgio Wealth Management
The Spanish State Budget for 2023 was approved by the Council of Ministers on 6th October 2022. The Budget needs to pass through Parliament before it becomes law and therefore changes...
De Giorgio Wealth Management
Spain introduced an exit tax in 2015. It applies to individuals who have been resident in Spain for at least 10 out of the previous 15 tax years, and who hold shares that meet certain criteria.
Kinship Law Partners
El pasado 29 de septiembre, el Gobierno, a través de la ministra de Hacienda María Jesús Montero, dio a conocer un nuevo paquete de medidas fiscales. Entre ellas, una de las propuestas que mayor...
De Giorgio Wealth Management
The Autonomous Community of Murcia has increased the income tax rate bands that apply to ‘general' income, as a consequence of the recent rises in inflation.
De Giorgio Wealth Management
The President of the Junta (Autonomous Regional Government) of Andalucía, Juan Manuel Moreno, announced on 20th September 2022 a series of tax measures for Andalucía, with the aim of attracting new taxpayers and investment into the Region.
Ganado Advocates
The Spanish law 11/2021 of 9 July on measures to prevent and counter tax fraud entails a substantial change for Spanish open-ended investment companies (SICAVs).
Marti & Associats
The Supreme Court establishes jurisprudence by issuing a judgment which has repealed the taxes applied to empty flats by the Badalona Town Hall...
Marti & Associats
El 1 de julio, el Tribunal Constitucional ha adelantado, mediante una nota informativa, que ha estimado la cuestión de inconstitucionalidad sobre la regulación de los pagos
Marti & Associats
On July 1, the Constitutional Court has reported, by means of an information note, that it has declared as unconstitutional the regulation of installment payments on Corporate Income...
Marti & Associats
El Real Decreto-ley 8/2020, de 17 de marzo, estableció una ampliación extraordinaria de los plazos de formulación y aprobación ...
Marti & Associats
Royal Decree-Law (RDL) 8/2020, of March 17, established an exceptional extension of the deadlines for drawing up and approval of the Annual Accounts due to COVID-19.
Marti & Associats
Every year Spain issues thousands of residence permits to foreign citizens who come here to study, work, invest or simply have holidays at their second home.
Marti & Associats
Cada año España expide miles de permisos de residencia a los ciudadanos extranjeros que vienen a estudiar...
Perez Llorca
Proyecto de orden que aprueba los modelos tributarios 234, 235 y 236 e Informe del CGPJ sobre el anteproyecto de transposición de la DAC 6
Perez Llorca
El TEAC sigue al criterio de la dgt y confirma que los beneficios fiscales del isd son aplicables a residentes de terceros estados sin ninguna limitación de residencia
Perez Llorca
Resolución del TEAC de 14 de mayo de 2019 (RG. 2992/2016) .
DLA Piper UK LLP
In our earlier Tax Alert, we reported that the Spanish Directorate General of Taxes had published a draft resolution that provides guidelines to determine whether a foreign entity is to be regarded...
Perez Llorca
En la resolución de referencia el TEAC concluye que la ejecución de una resolución estimatoria ...
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