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,...
18 Apr, 2017
When considering the tax cost of a gift, besides gift tax, there are other taxes which at times can be more costly than the gift tax itself, such as personal income tax and tax...
21 Mar, 2017
Article 7.p) of the Personal Income Tax Law regulates an exemption for earned income of up to €60,100 per annum, subject to compliance with certain requirements. This exemption is applicable to taxpayers who, while...
15 Mar, 2017
Royal Decree Law 3/2016 for the adoption of tax measures designed to consolidate public finances and other urgent social measures was published on December 3. Its objective is to incorporate into Spanish legislation certain...
13 Mar, 2017
On June 20, 2016, the Supreme Court handed down its judgment in respect of the cassation appeal filed by DELL Products Ltd (‘Dell’) against the judgment of the National Appellate Court dated June 8, 2015. The...
8 Mar, 2017
The new Corporate Income Tax Law which came into force in 2015 introduced a very subtle change which has nevertheless brought about changes to some fundamental aspects of the tax consolidation regime for Corporate...
6 Mar, 2017
On Friday December 2, the Spanish Council of Ministers approved as a matter of urgency a package of tax measures aimed primarily at reducing the public deficit. Once again, the reform mainly affects businesses,...
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