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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.

Spain: Spain transposes the regulations on hybrid mismatches

Spain - March 18 2021 Royal Decree Law 4/2021, dated 9 March, which amended Act 27/2014, dated 27 November, on Corporate Income Tax, and the recast Non-Residents Income…

Jaime Martínez - Iñiguez, Rubén Lago.

Spain: New criterion on the calculation of the inheritance tax

Spain - March 1 2021 Recent resolutions from the Spanish Supreme Court and Central Economic Administrative Court establish a new delimitation of "ajuar domé…

Meritxell Sánchez.