A new Tax Treaty between Spain and Qatar has recently been published. The Qatar Spain Tax Treaty is based on the OCDE model and the main implications are: Dividends paid out to a resident in […]
Read MoreIn 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 MoreThe Mexico Spain Tax Treaty has finally come into force. In this post we will address three novelties regarding the taxation of dividends, interest, capital gains and income from technical assistance. Mexico Spain Tax Treaty: […]
Read MoreIn a recent tax ruling, the Spanish tax office has analyzed the withholding tax on Spanish dividends paid to a German parent entity which is a GmbH & Co KG (a pass-through entitiy). The relevant facts were the […]
Read MoreThe tax on foreign income: overview of the two tools In this article we explain how works the tax on foreign income in Spain. Contrary to the general belief we demonstrate that, under certain circumstances, […]
Read MoreThe new tax regime of the Canary Islands (Corporation Tax rate of 4 %) has largely been overlooked by most tax professionals, although it is by far one of the most interesting ones currently in […]
Read MoreSpanish Holding Companies are standard companies, that is, private limited companies (“SL”) or public limited companies (“SA”), which include in their business purpose, among others, the management of foreign subsidiaries. In this post, I will […]
Read MoreSpain has become one of the early adopters of the new OCDE guidelines to tacke profit shifting strategies by the use of Controlled Foreign Corporations located in low tax jurisdictions. The new Controlled Foreign Corporations […]
Read MoreThe new rules for Corporation Income Tax (“CIT”) in Spain disallow the deduction of losses resulting from the sale of shares when the tax payer has received tax exempt dividends within a determined look-back […]
Read MoreThe main features of the company’s tax in Spain for 2012 are the following: Effective 2012 a Spanish company will be subject to a corporation tax rate of 30 %. However a reduced tax rate […]
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