The Ministry of finance, also known as the Dark Lord, has given Corporate Tax Payers a Christmas present in the form of a retroactive tax
Goodwill represents the price paid for a business over the net asset value thereof. Goodwill amortization in Spain was not allowed until 2016, although it
The Canary Islands, which form part of the Kingdom of Spain for all purposes, enjoy several very interesting tax incentives. Most of these tax advantages
Online selling through Amazon, EBay and other similar online platforms have become a populated business. One of the most interesting features of this business is
It is always a good thing to be aware of the tax compliance calendar in Spain. In this calendar you can see all the legal
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
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