Spain: Tax Treaties

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Article
El Tribunal de Justicia de la Unión Europea se pronuncia sobre la neutralización de la discriminación en materia de retenciones sobre dividendos de fuente española que afecta a los RIC estadounidenses: el asunto iShares (C-139/25)
El Tribunal de Justicia de la Unión Europea ha dictado sentencia sobre la reclamación de iShares Europe ETF, una sociedad de inversión estadounidense que cuestionó la diferencia de tributación aplicada a los dividendos de empresas españolas en comparación con fondos de inversión españoles equivalentes. La controversia gira en torno a si esta diferencia de trato fiscal vulnera el principio de libre circulación de capitales establecido en el Tratado de Funcion
Spain Tax
Pérez-Llorca
Article
European Court Of Justice Rules On Spanish Withholding Tax On US RICs
The European Court of Justice has ruled on whether a foreign tax credit mechanism can neutralise discriminatory withholding tax treatment for US Regulated Investment Companies receiving dividends from Spanish listed companies. The Spanish Supreme Court must now determine if theoretical neutralisation at shareholder level can ever be achieved in practice, given the exceptionally high evidentiary bar set by the CJEU.
Global Tax
A
ATOZ
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