Dividends 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
The State Tax Agency (AEAT) and the Ministry of Foreign Affairs and Cooperation have signed an agreement under which the Consular Offices of Spain abroad
The Spanish Personal Income Tax is a tax which taxes all earnings of individuals who are resident in Spain for tax purposes. Nonresident individuals having
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,
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