Spain Tax News

Kuwait and Spain to Amend Tax Treaty 21 November 2022
Spain Publishes Synthesized Text of Tax Treaty with Indonesia as Impacted by BEPS MLI 16 November 2022
Spanish Government Looking to Extend Proposed Windfall Tax on Banks to Branches of Foreign Banks 15 November 2022
Indonesia Confirms Completion of Internal Procedures for the Entry into Effect of BEPS MLI for 6 Covered Agreements 14 November 2022
Multilateral Exchange Agreements Signed on Income Earned on Digital Platforms and on CRS Avoidance Arrangements and Opaque Offshore Structures 11 November 2022
Paraguay and Spain Conclude Tax Treaty Negotiations 10 November 2022
France to Move Forward on Implementing Global Minimum Tax in 2023 if EU Agreement Not Reached 9 November 2022
Luxembourg Publishes Synthesized Text of Tax Treaty with Spain as Impacted by the BEPS MLI 8 November 2022
Spain implements reverse hybrid mismatches rule under EU ATAD 2 3 November 2022
Spanish tax authorities deny interest deductions on debt to fund a share premium distribution, overall transaction declared as abusive in binding report 1 November 2022
Israel Publishes Synthesized Text of Tax Treaty with Spain as Impacted by the BEPS MLI 31 October 2022
Moldova Ratifies SSA With Spain 17 October 2022
Spanish tax authorities deem a series of consecutive intra-group share transfers as abusive and potentially subject to penalties in binding report 14 October 2022
Spanish Supreme Court rules on dynamic interpretation of tax treaties and “substance-over-form” characterization of cross-border transfer of client and operational data 11 October 2022
Spanish Law for the Creation and Growth of Companies Includes Reduced Capital Requirements and New E-Invoicing Requirements 6 October 2022
Spanish Package of Fiscal Measures for Social Justice and Economic Efficiency Include Solidarity Tax, Loss Offset Limit for Groups, and Other Measures 5 October 2022
EU Commission Releases Infringements Package for September 2022 4 October 2022
Windfall Profit Tax and Cap on Market Revenues Agreed for Energy Sector 4 October 2022
Austria Publishes Synthesized Text of Tax Treaty with Spain as Impacted by BEPS MLI 30 September 2022
Moldovan Parliament Approves Pending SSA with Spain 28 September 2022
Update - Spain Cuts VAT Rate on Natural Gas and Other Fuels for Heating 26 September 2022
France Publishes Synthesized Text of Tax Treaty with Spain as Impacted by the BEPS MLI 16 September 2022
EY Global Tax Controversy Flash Newsletter (Issue 50) | Updates to MAP processes may increase taxpayer participation 13 September 2022
Five major EU Member States commit to swift implementation of Pillar Two by any possible legal means 13 September 2022
France, Germany, Italy, the Netherlands, and Spain Reaffirm Commitment to Implement Global Minimum Tax by Any Legal Means 12 September 2022
Spain Cutting VAT Rate on Natural Gas 6 September 2022
Malta Publishes Synthesized Texts of Tax Treaties with Jersey and Spain as Impacted by the BEPS MLI 6 September 2022
Moldova Approves Pending SSA with Spain 31 August 2022
Spanish High Court Holds Exemption for Dividend Income Under Tax Treaty with Brazil May Apply Even if Dividends Are Not Taxed in Brazil 19 August 2022
Spanish High Court confirms treaty exemption under Brazil-Spain Tax Treaty 15 August 2022