It is still too early to ascertain all the legal and tax consequences arising from the UK decision to leave the European Union (“EU”). But
The Spanish subsidiary as a Permanent Establisment of the Irish parent company The Supreme Court of Spain has just released his long awaited judgement on the
In a recent landmark judgement dated December 21, 2015, the Spanish Supreme Court has held that banks must refund the off-plan developments deposits in Spain
For the tax year 2016, as usual, the tax rates applicable to individuals (Personal Income Tax) and companies (Corporation Income Tax) have been reduced Starting
The new tax regime of the Canary Islands (Corporation Tax rate of 4 %) has largely been overlooked by most tax professionals, although it is
The Official Gazette (BOE) has published on December 9th, 2015 the new tax treaty between Spain and Andorra, technically called “Convention to avoid double taxation
Spanish Holding Companies are standard companies, that is, private limited companies (“SL”) or public limited companies (“SA”), which include in their business purpose, among others,
Costituire una società in Spagna e un modo abastanza frequente per svilupare raporti commerciali in il nostro paese. Nonostante, certe aspetti vengono a volte trascuratti. In
The new rules about the tax loss relief in Spain have dramatically changed the scenario for the Spanish companies for 2015 onwards. Tax loss relief
Spain has become one of the early adopters of the new OCDE guidelines to tacke profit shifting strategies by the use of Controlled Foreign Corporations
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