In this article we refer to the Corporations Tax in Spain 2018 updated regulations. This is a brief guide to let you know the key aspects of the current regulations. For more a complete overview […]
Read MoreBrazilian companies can compensate their shareholders both with dividends or paying interest on equity (“juros”). The former is, under certain conditions set out in the Federal Law 9249 of December 26, 1995, deductible for the […]
Read MoreThe Canary Islands, which form part of the Kingdom of Spain for all purposes, enjoy several very interesting tax incentives. Most of these tax advantages are justified by the fact that these Atlantic islands are […]
Read MoreThe Corporate Tax in Spain has experienced a major overhaul in 2015. The tax rates for the corporation income tax in 2015 would be 28 %, instead of 30 %. The tax rate is to […]
Read MoreDividends exemption in Spain, the so-called participation exemption regime, have experienced a substancial reform in the new Corporation Tax Law. Under the participation exemption regime, dividends and capital gains obtained from the disposal of shares in […]
Read MoreLast week a commission of tax experts delivered his report on the Spanish Tax Reform. Generally speaking the experts propose to reduce the weight of direct taxes and Social Security Contributions and to increase indirect […]
Read MoreSpain is well known to be a high tax jurisdiction, basically due to the fact that the both the Corporations Income Tax (“CIT”) and Personal Income Tax (“PIT”) have very high tax rates (30 % […]
Read MoreWith the purpose of encourage the corporate capitalization and the investment in new fixed assets or real-estate investments, a new tax credit is created for SME companies (turnover less than 10 million of euros the […]
Read MoreIn this article we include a completely updated guide about the Corporation Tax in Spain, including issues like deductible expenses, exempt income, transfer pricing rules, patent box, tax rates, tax credits, foreign income relief and […]
Read MoreIn a landmark decision, the European Court of Justice has declared that the Spanish exit tax, at it is currently constructed, is contrary to the EU Treaty. Under Spanish corporate taxation law, unrealised capital gains […]
Read More