21 Mar, 2018
In its recent judgment of February 19th, the Supreme Court brought an end to discrimination against non-EU nonresidents for inheritance and gift tax purposes. Moreover, this judgement orders the Spanish State to reimburse them,...
13 Feb, 2018
The Revised Local Finances Law establishes that taxpayers that commence activities in Spain will be exempt from paying the tax on economic activities for the first two tax periods, provided that they have...
8 Feb, 2018
Acquiring the principal residence by inheritance (transfer on death) gives entitlement to a reduction to the inheritance and gift tax base equal to 95 percent of the value of the residence, subject to a €122,606.47...
31 Jan, 2018
The reform of the Judicial Review Jurisdiction Law, which entered into force on July 22, 2016, brought about a notable change in the cassation appeal in the judicial review jurisdiction. In particular, it introduced...
29 Nov, 2017
As we have seen on a number of occasions in the past, the VAT treatment given to subsidies has long been a controversial issue. Over recent months, the Catalan tax administration has carried out...
21 Nov, 2017
During the month of November, corporate income taxpayers who carried out transactions with related persons or entities in 2016 must file a new informational return (form 232), which replaces the information on related-party transactions...
17 Oct, 2017
As you already know, the Spanish Constitutional Court, in its judgment of May 11, 2017, declared various articles of the Local Finances Law (Ley Reguladora de las Haciendas Locales or LRHL) to be unconstitutional,...
12 Sep, 2017
Since the “capitalization reserve” tax incentive came into force, there has been much talk of the doubts of an interpretative nature generated by the wording of the article of the Corporate Income Tax Law...
22 Aug, 2017
In the run-up to the deadline for the voluntary filing of IRPF returns, a brief reminder regarding the rules on offsets is offered below. If during 2016, as a result of the sale of...
8 Aug, 2017
Tax laws generally refer us to article 42 of the Commercial Code (“CC”) for the definition of the concept of the “Corporate group”. Pursuant to this article, a group exists when a company controls,...
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