New legal and tax regime for Spanish REITs *

Spain - January 17 2013
On December 27, 2012, the Spanish Government approved Law 16/2012, which provides for long-awaited reform of the current legal and tax regime for…

Co-authors: Jordi Domínguez, Iván Rabanillo.

Spain's tax reform introduces a new special tax applicable to dividends and capital gains derived from foreign subsidiaries not qualifying for the participation exemption regime *

Spain - July 31 2012
On July 13, 2012, the Spanish Government approved Royal Decree Law 20/2012 (RDL 20/2012) on measures aimed at assuring budgetary stability and promoting competitiveness.

Co-authors: Jordi Domínguez.

Spain’s tax reform introduces new rules affecting the deductibility of financial expenses and the participation exemption regime, and creates an extraordinary tax amnesty program *

Spain - April 12 2012
On March 30, 2012, the Spanish Government approved several tax measures with effect from fiscal years initiated from January 1, 2012.1These measures are included in Royal Decree Law 12/2012.

Co-authors: Jordi Domínguez, Iván Rabanillo.

Recent developments in the taxation of individuals *

Spain - November 30 2011
In 2011, two important measures relating to the taxation of individuals were introduced in Spanish tax law: the establishment of a limit to the 40 percent Personal Income Tax reduction on multi-year employment income and the temporary re-enactment of the Net Wealth Tax.

Co-authors: Iván Rabanillo.