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Spain: Temporary solidarity tax on large fortunes

Spain - November 21 2022 The Socialist Parliamentary Group and the Confederal Parliamentary Group of Unidas Podemos-En Comú Podem- Galicia en Común have registered in the…

Lara Purificacion, Antonio Zurera

The Spanish Supreme Court allows the consideration of financial assets as held for the purpose of family business activity

Spain - May 17 2022 On 10 January 2022, the Spanish Supreme Court issued a judgment with regard to the application of the Inheritance and Gift Tax benefits provided for…

Davinia Rogel

Spain: Tax Fraud Prevention Act

Spain - July 25 2021 Tax Fraud Prevention Act 11/2021, was published on 10 July 2021. This act transposes Council Directive (EU) 2016/1164, dated 12 July 2016…

Rodrigo Ogea

Spain: Tax Fraud Prevention Act

Spain - July 14 2021 Tax Fraud Prevention Act 11/2021, was published on 10 July 2021. This act transposes Council Directive (EU) 2016/1164, dated 12 July 2016…

Rodrigo Ogea

Spain: New tax convention with China

Spain - April 19 2021 On 30 March 2021 the new double taxation treaty signed by Spain and China was published in Spain's Official State Gazette ("Convention"). In…

Javier Esain, Isabel De Otaola