Tag: exit tax

Corporation Tax in Spain

Posted on October 1, 2013May 13, 2018

In 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 […]

Spanish exit tax declared contrary to the EU Treaty

Posted on April 25, 2013March 27, 2014

In 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 […]

Tag: exit tax

Spanish exit tax declared contrary to the EU Treaty

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