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Spain Tax News

Protocol to Tax Treaty between Belgium and Spain has Entered into Force
Aug 06, 2018
Taiwan Looking to Negotiate TIEA with Spain
Aug 02, 2018
Spain to End Amnesty Programs and Introduce Measures for Minimum Corporate Tax
Jul 30, 2018
New Tax Treaty between Finland and Spain has Entered into Force
Jul 30, 2018
The Netherlands Terminates Several Savings Tax Agreements in Respect of Aruba and Curaçao
Jul 27, 2018
Spain Publishes General State Budget Law for 2018 Including Patent Box Regime Amendments
Jul 20, 2018
Spain Approves BEPS MLI
Jul 18, 2018
Spain to Sign New Tax Treaty with Ukraine
Jul 05, 2018
New SSA between Spain and Ukraine to be Signed
Jun 06, 2018
Romanian Government Approves for Ratification Tax Treaty With Spain
May 30, 2018
Protocol to Tax Treaty between Belgium and Spain has Entered into Force
May 25, 2018
Protocol to SSA between Brazil and Spain has Entered into Force
May 18, 2018
Spanish Tax Authority Holds Server Used for Financial Trading may Constitute PE for Irish Company
Apr 26, 2018
Spanish Senate Approves New Tax Treaty with Finland
Apr 13, 2018
Algeria and Spain Resume SSA Negotiations
Apr 12, 2018
SSA between China and Spain has Entered into Force
Mar 21, 2018
OECD Releases Third Batch of MAP Peer Review Results
Mar 13, 2018
Spain Negotiating Revisions to SSAs with Canada and South Korea
Mar 01, 2018
Japan Concludes Tax Treaty Negotiations with Spain
Feb 22, 2018
Spain Publishes Resolution on Annual Tax Control Plan for 2018
Feb 06, 2018
Tax Treaty between Qatar and Spain to Enter into Force
Feb 02, 2018
International Compliance Assurance Programme Pilot for Transfer Pricing Launched
Jan 25, 2018
Spain's Tax Plan for 2018
Jan 09, 2018
U.S. Signs CbC Exchange Arrangement with Poland, Confirms Signature Date with Spain
Jan 04, 2018
Belarus Ratifies Pending Tax Treaty with Spain
Jan 04, 2018
U.S. Publishes CbC Exchange Joint Statement with France and Exchange Arrangement with Spain
Jan 02, 2018
Negotiations for New Tax Treaty between Spain and Ukraine Concluded
Dec 27, 2017
U.S. Signs CbC Exchange Arrangement with Spain, Provides Operative Date for Arrangements with Guernsey and Malta
Dec 21, 2017
CbC Exchange Arrangement between Spain and the U.S. to be Signed
Dec 15, 2017
EU Finance Ministers Voice Concerns on U.S. Tax Reform in Letter to Treasury Secretary
Dec 13, 2017
SSA between Senegal and Spain under Negotiation
Nov 30, 2017
New Tax Treaty between Romania and Spain Signed
Oct 20, 2017
EU Directive on Dispute Resolution Published in Official Journal
Oct 18, 2017
Spain Approves Pending Tax Treaty with Qatar
Oct 18, 2017
Spain Approves Pending Tax Treaty with Finland
Oct 13, 2017
Proposals for Taxation of Digital Companies in the EU
Sep 14, 2017
Paraguay and Spain to Resume Tax Treaty Negotiations
Sep 11, 2017
Spain Publishes Final Order on New Form 232 for Disclosure of Transactions with Tax Havens
Sep 06, 2017
U.S. IRS Updates CbC Exchange Status Table to Include Negotiations Status
Aug 31, 2017
Peru Planning to Conclude Negotiations for Tax Treaties with France, Germany, Spain, and the UK
Aug 29, 2017
Spain Approves Pending SSA with China
Jul 25, 2017
Protocol to Tax Treaty between Mexico and Spain to Enter into Force
Jul 11, 2017
Spain Publishes General State Budget Law for 2017 with Limited Tax Changes
Jun 30, 2017
Spain Publishes Resolution on Business Activity Tax Payment
Jun 28, 2017
Spain Ministry of Finance Proposes Law to Prohibit Tax Amnesty Programs Following Decision that 2012 Program was Unconstitutional
Jun 27, 2017
Tax Treaty between Belarus and Spain Signed
Jun 16, 2017
OECD Invites Comments for Third Batch of MAP Peer Reviews
Jun 12, 2017
Signing Ceremony Held for BEPS Multilateral Instrument
Jun 08, 2017
Tax Treaty between Cape Verde and Spain Signed
Jun 06, 2017
Spain Publishes Draft Order on Form 232 for Disclosure of Tax Haven Transactions
May 24, 2017
SSA between China and Spain Signed
May 23, 2017
European Commission Publishes Updated VAT MOSS Rules for All Member States
May 16, 2017
SSA between China and Spain to be Signed
May 15, 2017
Singapore and Spain Sign Agreement for Automatic Exchange of Financial Account Information
May 05, 2017
Mexico Approves Pending Protocol to Tax Treaty with Spain
May 04, 2017
Japan and Spain begin Negotiations for Tax Treaty Amendments
Apr 25, 2017
Update - Protocol to Tax Treaty between India and Spain
Apr 24, 2017
Netherlands Publishes MoU on Automatic Exchange of Information with Spain
Apr 14, 2017
Spain Approves Pending Tax Treaty with Qatar
Apr 05, 2017
Swiss Tax Treaties with Anti-Abuse Provisions
Feb 08, 2017
Spain Approves Protocol to Tax Treaty with Mexico
Feb 07, 2017
Spain Publishes Annual Tax Control Plan for 2017
Feb 01, 2017
Spain Publishes Order Approving CbC Report Form and Instruction
Jan 10, 2017
EU Court Finds in Favor of the European Commission in Spanish Goodwill State Aid Case
Dec 23, 2016
Exchange of Notes between Morocco and Spain in Force
Dec 16, 2016
Peru Negotiating Tax Treaties with Japan, Singapore, and Spain
Dec 06, 2016
Spanish Cabinet Approves 2017 Budget
Dec 05, 2016
Spanish Government Getting Closer on 2017 Budget Compromise
Nov 23, 2016
Spain Confirms Effect of MFN Clause in Tax Treaty with Estonia
Nov 22, 2016
Ibero-American Social Security Convention has Entered into Force for Peru
Nov 18, 2016
Bahrain to Sign Tax Treaty with Spain
Nov 04, 2016
Council of the European Union Publishes Note on the State of Play of the Financial Transaction Tax
Nov 03, 2016
Spanish Parliament Approves Decree Increasing Advance Payments for Large Companies
Oct 26, 2016
Spain Increases Advance Payments for Large Companies
Oct 06, 2016
Colombian Tax Authority Issues Ruling on the Availability of Treaty Benefits for Dividends Paid out of Untaxed Profits
Sep 28, 2016
Romania to Sign New Tax Treaty with Spain
Sep 19, 2016
Spanish Tax Authority Holds Brazilian Interest on Equity (JCP) to be treated as Interest under Tax Treaty and Eligible for 20% Sparing Credit
Sep 08, 2016
World Bank Publishes Global Corruption Survey Data in Relation to Taxation, Licensing and Other Areas of Doing Business
Aug 22, 2016
Poland to Negotiate Amending Protocols to Tax Treaties with Kuwait, Morocco, the Philippines and Spain
Aug 18, 2016
Belgian Lower House of Parliament Approves Protocols to Tax Treaty with Spain
Aug 05, 2016
Advocate General Opinion Issued on Spanish Goodwill State Aid Decision
Aug 01, 2016
European Commission Publishes Updated VAT MOSS Rules for All Member States
Jul 29, 2016
Peru Ratifies Ibero-American Social Security Convention
Jul 28, 2016
EU Anti Tax Avoidance Directive Published in Official Journal
Jul 20, 2016
EU Council Adopts EU Council Anti Tax Avoidance Directive
Jul 14, 2016
82 Countries Committed to Implementation of Four Minimum Standards of OECD BEPS Project under Inclusive Framework
Jul 05, 2016
Google's Spanish Offices Raided as Part of Tax Investigation
Jul 01, 2016
Update - Tax Treaty between Qatar and Spain
Jul 01, 2016
Spain Makes Electronic Filing Mandatory for Large Taxpayers
Jun 24, 2016
U.S. Senators Request Exchange of Information Amendments in Pending Treaties/Protocols
Jun 23, 2016
EU Council Announces Agreement on Anti Tax Avoidance Directive
Jun 22, 2016
Compromise Accepted on EU Financial Transactions Tax but Final Decision Delayed to September
Jun 21, 2016
EU Council Publishes Report on Status of Financial Transaction Tax
Jun 08, 2016
EU CbC Exchange Directive Published
Jun 07, 2016
Impact of Protocol to Estonia's Tax Treaty with Switzerland on Other Treaties
Jun 02, 2016
OECD Forum on Tax Administration Agrees on Common Transmission System for CbC and CRS Information
May 18, 2016
EU Parliament Welcomes Proposal for Exchange of CbC Reports and Recommends Additional Safeguards
May 17, 2016
UK Publishes List of Countries Committed to the Exchange of Beneficial Ownership Information
May 17, 2016
Colombia Clarifies that Payments for Legal Services Treated as Royalties under Tax Treaty with Spain
May 06, 2016
All 28 EU Member States Agree to Exchange of Beneficial Ownership Information
Apr 25, 2016
Five EU Countries Announce Plans to Develop Multilateral System for Automatic Exchange of Beneficial Ownership Info and G20 Listens
Apr 18, 2016
Spanish Supreme Court Confirms Brazilian Interest on Equity Capital Eligible for Participation Exemption
Apr 18, 2016
Update - Finland Ratifies Tax Treaty with Spain
Apr 14, 2016
European Commission Issues Proposed Directive for Public CbC Reports
Apr 13, 2016
Mauritius Publishes Update on Tax Treaty/TIEA Negotiations Status
Mar 15, 2016
Proposed ECOFIN Modification to EU Directive for the Exchange of CbC Reports Includes Optional Filing for Non-EU Parents for 2016
Mar 11, 2016
European Council Agrees on Exchange of CbC Reports in the EU
Mar 09, 2016
European Commission Launches Public Consultation on Improving Double Taxation Dispute Resolution Mechanisms
Feb 19, 2016
EU Commission Presents Anti Avoidance Measures Package
Jan 29, 2016
OECD Announces that 31 Countries have Signed Multilateral Agreement for the Exchange of CbC Reports
Jan 28, 2016
Belgium Planning to Drop its Support of an EU Financial Transactions Tax
Jan 25, 2016
Spanish Court Takes Broad View in Determining that Dell's Sales Activities Constitute a Permanent Establishment in Spain
Dec 22, 2015
Protocol to the Tax Treaty between Mexico and Spain Signed
Dec 22, 2015
BEPS Measures included in Proposed EU Council Directive on a Common Consolidated Corporate Tax Base
Dec 18, 2015
New Tax Treaty between Finland and Spain Signed
Dec 18, 2015
Spain to Sign New Tax Treaty with Finland
Dec 16, 2015
Spain's New Rule on the Treatment of Share Transfers as a Supply of Goods Subject to VAT
Dec 14, 2015
EU Council Adopts Directive on Automatic Exchange of Information on Tax Rulings and APAs
Dec 10, 2015
Tax Treaty between Andorra and Spain to Enter into Force
Dec 09, 2015
TIEA between the Isle of Man and Spain Signed
Dec 07, 2015
TIEA between Jersey and Spain Signed
Nov 19, 2015
U.S. Senate Foreign Relations Committee Approves Pending Tax Treaties and Protocols
Nov 16, 2015
TIEA between Guernsey and Spain Signed
Nov 16, 2015
OECD Holds Inaugural Meeting for the BEPS Multilateral Instrument
Nov 12, 2015
Spain Publishes 2016 Budget Law
Nov 06, 2015
U.S. Treasury Official Urges Senate to Pass Pending Tax Treaties and Protocols
Nov 02, 2015
Spain Increases Allowed Deferred Tax Debt Amount without Guarantee and Reduces Interest Rate
Oct 23, 2015
Bangladesh Negotiating Tax Treaties with Egypt, Portugal, Russia and Spain
Oct 22, 2015
OECD Publishes Final BEPS Package
Oct 06, 2015
Protocol to the Tax Treaty between Canada and Spain to Enter into Force
Oct 01, 2015
Changes in Spain's Rules on Amortization of Intangible Assets
Sep 29, 2015
SSA between China and Spain under Negotiation
Sep 18, 2015
Spain Approves Protocol to the Tax Treaty with Belgium
Sep 17, 2015
Tax Treaty between Spain and Uzbekistan to Enter into Force
Sep 15, 2015
Tax Treaty between Qatar and Spain Signed
Sep 14, 2015
Tax Treaty between Oman and Spain to Enter into Force
Sep 11, 2015
Spain Issues 2016 Budget Including Amendments to IP Regime
Aug 10, 2015
Guernsey Provides Update on Tax Treaty and TIEA Negotiations
Aug 06, 2015
Update - Spain Reduces Individual Income Tax Rates and Withholding Tax Rates
Jul 23, 2015
Spain Adopts New Transfer Pricing Documentation Requirements including CbC Reporting
Jul 22, 2015
Exchange of Notes between Morocco and Spain Signed
Jul 16, 2015
Spain to Reduce Individual Income Tax Rates Earlier than Planned
Jul 08, 2015
Progress on EU Financial Transactions Tax
Jul 03, 2015
Spain Approves Protocol to the Tax Treaty with Canada
Jun 10, 2015
OECD Announces that Work on the BEPS Multilateral Instrument is Underway
Jun 02, 2015
Amazon Changes EU Tax Structure to Book Revenue in Countries where Customers are Located
May 28, 2015
Spanish Congress Approves Tax Treaty with Oman
May 13, 2015
Tax Treaty between Paraguay and Spain to be Signed
May 08, 2015
Tax Treaty between Nigeria and Spain to Enter into Force 5 June 2015
Apr 15, 2015
Spain Proposes New Transfer Pricing Documentation Requirements Including Country-by-Country Reporting
Mar 30, 2015
Update - Tax Treaty between Andorra and Spain Signed
Mar 24, 2015
Protocol to the Tax Treaty between Mexico and Spain to be Signed
Mar 11, 2015
Spain's New VAT Reverse Charge Requirements
Feb 10, 2015
Spain Publishes Minimum and Maximum Social Security Bases and Contribution Rates for 2015
Feb 04, 2015
Austria and Germany Agree on Timeline for Implementation of EU Financial Transactions Tax
Jan 23, 2015
Spain Planning to Introduce Country by Country Reporting Requirements
Jan 23, 2015
Transfer Pricing Changes under Spanish Tax Reform for 2015
Jan 22, 2015
Tax Treaty between Andorra and Spain Signed
Jan 09, 2015
Loss Treatment Changes under Spanish Tax Reform for 2015
Jan 06, 2015
Spain Approves Tax Treaty with Uzbekistan
Dec 31, 2014
Tax Treaty between Senegal and Spain has Entered into Force
Dec 30, 2014
Impact of Spanish 2015 Tax Reform on Tax Rates for Non-Residents
Dec 16, 2014
Spanish Individual Income Tax Rates for 2015 and 2016
Dec 10, 2014
Final Proposal on EU Financial Transactions Tax Likely Delayed
Dec 05, 2014
Spanish Tax Reform for 2015 Approved
Dec 01, 2014
Romania to Negotiate New Tax Treaties with China and Spain, and Protocol to the Tax Treaty with the U.A.E.
Nov 21, 2014
Protocol to the Tax Treaty between Canada and Spain Signed
Nov 20, 2014
Proposed Spanish CFC Rules Include the Potential for Taxation of All CFC Income
Nov 13, 2014
EU General Court Annuls 2009 and 2011 European Commission Decisions that Spain's Financial Goodwill Amortization Rules Constituted Illegal State Aid
Nov 10, 2014
French Finance Minister to Propose Revisions to Financial Transactions Tax
Nov 05, 2014
Spain Approves Online News Aggregator Tax
Oct 31, 2014
Multilateral Agreement on Information Exchange Signed by 51 Jurisdictions
Oct 30, 2014
EU Commission Orders Spain to Recover Deductions of Goodwill Arising From the Acquisition of Shareholdings in Non-Resident Companies
Oct 16, 2014
Spanish Draft VAT Legislation Presented to Council of Ministers
Oct 06, 2014
Spanish Government Approves 2015 Draft Budget
Sep 30, 2014
EU Financial Transactions Tax "Still on Track"
Sep 29, 2014
Tax Treaty between Spain and Andorra to be Negotiated
Sep 04, 2014
Oman Ratifies Tax Treaty With Spain
Aug 21, 2014
Tax Treaty between Spain and Cape Verde Initialed
Aug 14, 2014
Update - Spanish Corporate and Individual Tax Changes Final Draft Legislation Approved for Submission to Parliament
Aug 06, 2014
Spanish Non-Resident Income Tax Changes Proposed for Residents of EU and EEA Member States
Jul 09, 2014
Tax Treaty between Spain and the Dominican Republic to Enter Into Force
Jul 03, 2014
European Commission Issues Press Release to Mark 'Countdown to Simpler and Fairer VAT system'
Jul 02, 2014
Spain Approves Protocol to Tax Treaty with the U.S.
Jul 01, 2014
Revisions to the Tax Treaty between Mexico and Spain under Negotiation
Jul 01, 2014
Tax Treaty between Spain and Montenegro Initialed
Jul 01, 2014
Spanish Corporate and Individual Tax Changes Proposed
Jun 30, 2014
Russia Clarifies Taxation of Loan Interest Under Treaty With Spain When Loan is Repaid Early
Jun 18, 2014
Azerbaijan Approves Tax Treaty With Spain
Jun 02, 2014
Tax Treaty between Spain and Cyprus has Entered into Force
May 28, 2014
Tax Treaty between Spain and Qatar Approved for Signature
May 28, 2014
Protocol to the Tax Treaty between the U.S. and Spain sent to the U.S. Senate
May 09, 2014
10 EU Member States Aim to Implement Financial Transaction Tax by 2016
May 08, 2014
Tax Treaty Between Spain and Oman Signed
May 05, 2014
G5 Ministers on Automatic Information Exchange and BEPS
Apr 30, 2014
Paraguay and Spain Conclude Second Round of Treaty Negotiations
Apr 30, 2014
Tax Treaty Between Spain and Azerbaijan Signed
Apr 24, 2014
Treaty between Spain and the U.K. to Enter Into Force
Apr 23, 2014
Spain and Belgium Sign Tax Treaty Protocol
Apr 16, 2014
Proposal to Reform the Spanish Tax System
Apr 01, 2014
Spain Considers Lowering Cultural VAT
Mar 25, 2014
Spanish Council of Ministers Authorizes Signature of Treaty Protocol With Belgium
Mar 25, 2014
Signature Draft TIEAs Authorized between Spain and Crown Dependencies
Mar 18, 2014
Administrative Court of Helsinki: Interest expenses allocated to a Finnish PE not deductible as arrangement is regarded as wholly artificial
Mar 14, 2014
Spanish National Court rules intra-group debt transaction constitutes fraud of law
Feb 01, 2014
VAT and withholding tax rates amendments
Jan 01, 2014
Budget for 2014 – details
Jan 01, 2014
Treaty between Spain and Cyprus – details
Jan 01, 2014
Regulations on corporate income tax, non-residents income tax and individual income tax amended
Dec 31, 2013
Limitations on deductibility of provisions for bad and doubtful debts published
Dec 31, 2013
Treaty between Argentina and Spain enters into force
Dec 31, 2013
Protocol to treaty between India and Spain – details
Dec 31, 2013
Circular on dividend withholding tax refund following Tate & Lyle Investments case – published
Dec 02, 2013
Law on Entrepreneurship and Internationalization published
Dec 02, 2013
Budget for 2014 – submitted to parliament
Dec 02, 2013
Bill on measures regarding corporate income and environmental taxes sent to parliament
Sep 16, 2013
Transport tax treaty between Argentina and Spain – considered not in force by Argentina
Sep 16, 2013
Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident
Jul 29, 2013
Tax proposals included in the draft bill of the Law on Entrepreneurship and Internationalization
Jul 29, 2013
Treaty between Kuwait and Spain enters into force
Jul 29, 2013
Protocol to treaty between Spain and Switzerland enters into force
Jul 29, 2013
Netherlands selective tax exemption for public companies partially carrying out economic activities terminated
Jun 27, 2013
Treaty between Germany and Spain – Exchange of letters on mutual assistance in tax matters published
Jun 27, 2013
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK
Jun 24, 2013
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion
Jun 24, 2013
Withholding tax under EU Savings Directive to be abolished
Jun 24, 2013
Heavy restrictions on capital movements enter into force
May 06, 2013
Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands
May 06, 2013
Measures to support entrepreneurship approved
May 06, 2013
Treaty between Spain and Argentina – details
May 06, 2013
Treaty between Russia and Spain – Russian MoF clarifies tax treatment applicable to interest payments
May 06, 2013
Treaty between Spain and United Kingdom – details
May 06, 2013
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision
May 04, 2013
New criminal legislation on tax fraud entered into force
May 04, 2013
Treaty between Cyprus and Spain signed
May 04, 2013
Treaty between Netherlands and Spain – mutual agreement on application of treaty to investors in Dutch closed fund for mutual account
May 04, 2013
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
Mar 25, 2013
Budget for 2013 – approved
Mar 25, 2013
Treaty between United States and Spain – text of protocol and MOU released
Mar 25, 2013
Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building
Feb 09, 2013
Netherlands Supreme Court: Spanish parent company entitled to refund of dividend withholding tax
Dec 02, 2012
New Law to prevent and fight tax fraud published
Dec 02, 2012
Protocol to treaty between India and Spain signed
Dec 02, 2012
Budget and other tax measures for 2013
Oct 23, 2012
General Directorate of Taxes clarifies new interest deduction limits
Oct 14, 2012
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR
Sep 03, 2012
Measures to guarantee balanced budget and promote competitiveness published – Details
Sep 03, 2012
Budget for 2012 enacted
Sep 03, 2012
Treaty between Argentina and Spain – terminated by Argentina
Sep 03, 2012
Treaty between Germany and Spain enters into force
Sep 03, 2012
Treaty between Spain and Ireland – Spanish Administrative Tribunal considers commission agent acting in his own name as PE
Sep 03, 2012
Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible
Jul 29, 2012
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible
Jul 29, 2012
Measures to combat tax fraud sent to parliament
Jul 29, 2012
New forms, procedures and stipulated periods to submit CIT and non-residents tax returns (regarding PEs) approved
Jul 25, 2012
Tax amendments for 2012 approved
Mar 04, 2012
Tax Agreement between Hong Kong and Spain enters into force
Mar 04, 2012
Treaty between Singapore and Spain enters into force
Dec 22, 2011
Tax amendments to reduce public deficit approved
Sep 15, 2011
Treaty between Barbados and Spain enters into force
Sep 15, 2011
Tax agreement between Spain and Hong Kong – details
Aug 14, 2011
Treaty between Spain and Kazakhstan enters into force
Jul 27, 2011
Treaty between Panama and Spain enters into force
Jul 27, 2011
Treaty between Spain and Pakistan enters into force
Jun 21, 2011
Treaty between Spain and Panama – details
Jun 21, 2011
Treaty between Singapore and Spain – details
Jun 21, 2011
Treaty between Spain and Germany– details
May 12, 2011
Treaty between Spain and Barbados – details
Apr 27, 2011
Treaty between Spain and Uruguay enters into force
Mar 30, 2011
Treaty between Spain and Costa Rica enters into force
Mar 14, 2011
Treaty between Spain and Pakistan – details
Feb 28, 2011
Protocol to treaty between Spain and Luxembourg – all Luxembourg entities removed from Spanish tax haven black list
Oct 26, 2010
Royal Decree 897/2010 – 19% withholding tax rate adopted
Aug 23, 2010
Treaty between Spain and former USSR not applicable to Kazakhstan
Jul 17, 2010
Treaty between Spain and US – Spanish National Court holds payments for software subject to 10% withholding tax (general rate for "other royalties")
Jul 17, 2010
New forms, procedures and stipulated periods to submit CIT and non-residents income tax returns regarding PEs approved
Jun 13, 2010
Treaty between Spain and Uruguay – details
Mar 23, 2010
Budget Law for 2010 published – details
Jan 20, 2010
Treaty between Spain and Trinidad and Tobago will enter into force
Jan 20, 2010
Tax amendments
Dec 21, 2009
Treaty between Spain and Kazakhstan – details
Dec 21, 2009
Treaty between Spain and Nigeria – details
Nov 20, 2009
Budget for 2010
Oct 11, 2009
Dutch dividend withholding tax exemption extended to certain EEA countries
Sep 16, 2009
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries
Jul 16, 2009
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment
Jul 16, 2009
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement
Jul 16, 2009
Spanish National Court
Jul 16, 2009
President announces new tax measures to Parliament
Jun 07, 2009
Treaty between Spain and Jamaica – details
Jun 07, 2009
Treaty between Spain and Mexico – Spanish Tax Administration clarifies scope of withholding tax applicable to transfer of immovable property located in Spain
Jun 07, 2009
Treaty between Spain and Trinidad and Tobago – details
May 13, 2009
European Commission refers Germany to ECJ over taxation of outbound dividends
Apr 10, 2009
Treaty between Spain and Trinidad and Tobago signed
Apr 10, 2009
Exchange of information agreement between Netherlands in respect of Netherlands Antilles and Spain – details
Mar 16, 2009
Treaty between Spain and Ireland – Spanish Tax Administration applies dynamic interpretation for "royalties"
Mar 16, 2009
Treaty between Colombia and Spain enters into force
Dec 24, 2008
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
Nov 04, 2008
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
Nov 04, 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details
Nov 04, 2008
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
Nov 04, 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment
Oct 07, 2008
OECD released 2008 Model Tax Convention
Oct 07, 2008
Treaty between Spain and Kuwait – signed and details
Oct 07, 2008
Discussion draft on New Art. 7 of OECD Model – details
Aug 30, 2008
Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax
Aug 11, 2008
OECD Council approves 2008 Model Tax Convention
Aug 11, 2008
Treaty between Spain and Saudi Arabia enters into force
Aug 11, 2008
Comments on draft contents of 2008 update to Model Tax Convention published
Jul 27, 2008
Treaty between Denmark and Spain terminated
Jul 27, 2008
ECJ: Advocate General finds Belgian rules on inclusion of dividends in taxable base followed by 95% deduction insofar as parent company makes profits incompatible with Parent-Subsidiary Directive – details
Jun 21, 2008
European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends
Jun 21, 2008
ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment
Jun 21, 2008
European Commission closes infringement procedure against Luxembourg concerning taxation of dividends
Jun 21, 2008
ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital
Jun 21, 2008
ECJ: Decision by reasoned order in UK CFC and foreign dividend test case
Jun 21, 2008
Draft of 2008 Model Tax Convention – Proposed changes to Commentary to Art. 12 (definition of royalties)
Jun 21, 2008
ECJ: 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
May 14, 2008
European Commission refers Netherlands to ECJ for not exempting dividends paid to companies established in certain EFTA countries from withholding tax
May 14, 2008
European Commission takes steps against Belgium for failure to adopt implementing measures of Merger Directive
Mar 16, 2008
ECJ: Advocate General finds 5% add-back of tax credits for withholding tax abroad compatible with Parent-Subsidiary Directive – details
Mar 16, 2008
ECJ: Advocate General finds German rules on taxation of cross-border dividends under old imputation system compatible with EC law
Mar 16, 2008
European Commission takes steps against Germany, Estonia and Czech Republic regarding taxation of outbound dividends
Mar 16, 2008
Bill to terminate treaty with Spain adopted by Danish parliament
Mar 16, 2008
Treaty between Peru and Spain – negative legal opinion from Congress's Foreign Affairs Commission
Mar 16, 2008
Treaty between Spain and Malaysia enters into force
Mar 16, 2008
Treaty between Spain and South Africa – entry into force and details
Mar 16, 2008
European Commission issues communication regarding accession of Bulgaria and Romania to Arbitration Convention
Feb 08, 2008
ECJ: Advocate General finds the 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
Feb 08, 2008
ECJ: Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Feb 08, 2008
OECD released discussion draft on transactional profit methods
Feb 08, 2008
Treaty between Chile and Spain – Chilean clarification on PE concept
Feb 08, 2008
ECJ: German transitional rules for taxation of capital gains incompatible with EC free movement of capital
Jan 16, 2008
ECJ:Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital
Jan 16, 2008
Corporate income tax
Jan 16, 2008
Communication published on application of anti-abuse measures in area of direct taxation – within the EU and in relation to third countries
Jan 16, 2008
Due to the election on 13 November 2007, several tax bills which at the time were not yet adopted were annulled. In the beginning of December 2007, the majority of the tax bills were reintroduced by the government.
Jan 16, 2008
Draft regulations on anti-avoidance measures published
Dec 03, 2007
Treaty between Qatar and Spain – negotiations
Dec 03, 2007
Treaty between Spain and Saudi Arabia – details
Dec 03, 2007
ECJ: hearing in case regarding transitional rules in respect of abolished German imputation system
Nov 04, 2007
Corporate income tax – amended
Nov 04, 2007
ECJ: Advocate General finds Swedish legislation limiting the exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Nov 04, 2007
Treaty between Denmark and Spain - Danish election invalidates tax bill to terminate treaty
Nov 04, 2007
Treaty between Spain and Senegal – details
Nov 04, 2007
Treaty between Spain and Trinidad and Tobago initialled
Oct 01, 2007
Compatibility of exclusion of indirect ownership through companies in other EU Member States for French tax consolidation purposes with freedom of establishment referred to ECJ
Sep 02, 2007
Accession Convention to Arbitration Convention for 10 new Member States ratified by Spain
Sep 02, 2007
OECD releases revised draft of Part IV (Insurance) of the Report on Attribution of Profits to Permanent Establishments
Sep 02, 2007
Treaty between Malaysia and Spain – details
Sep 02, 2007
AG: Most-favoured nation treatment and Community preference do not require extension of the tax sparing credit under tax treaties with Brazil and Greece to third countries
Sep 02, 2007
EU Commission progresses infringement procedure against Austria, Germany, Italy and Finland regarding taxation of outbound dividends
Jul 29, 2007
ECJ: Interprets anti-avoidance clause under the Merger Directive with respect to Danish rules on taxation of exchanges of shares – details
Jul 29, 2007
EU Commission refers Greece to ECJ concerning discriminatory taxation of dividends
Jul 29, 2007
ECJ: Finnish group contribution regime compatible with EC Law – details
Jul 29, 2007
Second Guideline on implications of ECJ Denkavit case on French dividend withholding tax published
Jul 29, 2007
ECJ: Advocate General holds German switch-over provision for low-taxed passive income of foreign PEs incompatible with EC Law – details
Jul 02, 2007
ECJ: German thin capitalization rules reclassifying interests paid to substantial shareholders in third States are not incompatible with EC law
Jul 02, 2007
ECJ: Advocate General finds Dutch withholding tax on outbound dividends incompatible with EC free movement of capital – details
Jul 02, 2007
ECJ: Previous Austrian rules discriminating dividends received from third countries are compatible with free movement of capital under grandfathering clause – details
Jul 02, 2007
ECJ: Swedish legislation on dividend tax relief in relations with third countries is compatible with EC law – details
Jul 02, 2007
Treaty between Spain and Costa Rica ratified
Jul 02, 2007
Treaty between Spain and Saudi Arabia signed
Jul 02, 2007
International tax conference on CCCTB held in Berlin
Jun 18, 2007
Discussion draft on application and interpretation of non-discrimination article of OECD Model – details
Jun 18, 2007
Revised Commentary on Article 7 of OECD Model released
May 28, 2007
Protocol to treaty between Switzerland and Spain enters into force - details
May 28, 2007
ECJ: temporal effects of judgment in Meilicke against Germany should not be limited – details
Apr 28, 2007
Company tax regimes of Swiss cantons exempting foreign profits incompatible state aid under EU-Switzerland Agreement
Mar 24, 2007
Taxpayers' Council rules again on compatibility of Brazil's CFC rules with tax treaties
Mar 24, 2007
ECJ: hearing in case regarding Dutch withholding tax on outbound dividends
Mar 24, 2007
Final Report on Improving the Resolution of Tax Treaty Disputes
Mar 24, 2007
Treaty between Spain and United Arab Emirates enters into force – details
Mar 24, 2007
Treaty between Venezuela and Spain – application of MFN clause to interest income
Mar 24, 2007
Report on Attribution of Profits to PEs released
Feb 24, 2007
Court decision on pre-2004 thin capitalization rules
Feb 24, 2007
EU Commission requests Italy to implement the Interest and Royalties Directive correctly
Feb 24, 2007
EU Commission progresses infringement actions against Member States for discriminatory taxation of outbound dividends
Feb 24, 2007
EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies
Feb 24, 2007
Treaty between Spain and New Zealand - details
Feb 24, 2007
ECJ holds French withholding tax on outbound dividends incompatible with freedom of establishment
Jan 15, 2007
ECJ: previous UK ACT regime regarding outbound dividends compatible with EC fundamental freedoms (ACT IV GLO) – details
Jan 15, 2007
Tax reform 2007 approved
Jan 15, 2007
Treaty between Spain and Malta – details
Nov 12, 2006
Treaty between Spain and New Zealand enters into force
Nov 12, 2006
Treaty between Spain and Malta enters into force; erratum for date of signature
Oct 14, 2006
Law implementing amendments to Merger Directive and other tax measures adopted
Sep 12, 2006
Treaty between Columbia and Spain ratified
Sep 12, 2006
Treaty between South Africa and Spain signed
Sep 12, 2006
European Commission requests Belgium to terminate discriminatory taxation of inbound dividends
Aug 13, 2006
European Commission requests Belgium, Italy, Luxembourg, Netherlands, Portugal and Spain to terminate discriminatory taxation of outbound dividends
Aug 13, 2006
European Commission refers Italy and Luxembourg to ECJ for not implementing Directive amending EC Parent-Subsidiary Directive
Aug 13, 2006
European Commission decides that Luxembourg's preferential tax regime for 1929 holding companies constitutes incompatible state aid
Aug 13, 2006
European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures
Aug 13, 2006
Treaty between Netherlands Antilles and Spain – negotiations
Aug 13, 2006
Treaty between Spain and Malta signed
Aug 13, 2006
Treaty between Spain and Malaysia signed
Aug 13, 2006
Treaty between Peru and Spain submitted for approval
Aug 13, 2006
Protocol to treaty between Switzerland and Spain signed
Aug 13, 2006
Treaty between New Zealand and Spain approved
Jul 11, 2006
Treaty between Spain and Peru – details
Jul 11, 2006
Protocol between Spain and Switzerland to be signed
Jul 11, 2006
Treaty between Peru and Spain signed
Jun 14, 2006
Bill on Anti-avoidance Tax Measures – details
May 14, 2006
Luxembourg
May 14, 2006
Corporate, Individual and Non-residents Income Tax Bill - details
Apr 09, 2006
Treaty between Brazil and Spain clarified – MFN clauses
Apr 09, 2006
Treaty between United Arab Emirates and Spain signed
Apr 09, 2006
US and Spain enter mutual agreement on treatment of LLCs, disregarded entities, and Sub-S corporations under treaty and protocol
Apr 09, 2006
Corporate immigration – Italian resident status commences on date of deregistration from Spanish register of companies and transfer of effective management to Italy
Mar 16, 2006
Budget Law for 2006 approved – details
Feb 19, 2006
Law implementing amendments to EC Parent-Subsidiary Directive adopted
Jan 01, 2006
Spanish Supreme Court examines refund of excess amounts withheld non-discrimination provision (US treaty)
Jan 01, 2006
Non-application of domestic withholding tax exemption to interest paid to Swiss finance branches
Jan 01, 2006
Corporate income tax cuts announced
Dec 06, 2005
It has been reported that Spain initialled a first-time tax treaty with Nigeria on 20 September 2005. Further details of the treaty will be reported subsequently.
Dec 06, 2005
It has been reported that Spain initialled a first-time tax treaty with Peru on 14 July 2005. Further details of the treaty will be reported subsequently.
Dec 06, 2005
The United Arab Emirates and Spain initialled a first-time income tax treaty on 31 October 2005. Further details of the treaty will be reported subsequently
Dec 06, 2005
Details of the first-time income and capital tax treaty and protocol between Spain and Colombia, signed on 31 March 2005, have become available. The treaty was concluded in the Spanish language and generally follows the OECD Model Convention.
Nov 09, 2005
Spanish withholding tax creditable against Luxembourg municipal business tax Luxembourg-Spain treaty
Oct 16, 2005
Interpretation of Art. 26(3) of FranceSpain tax treaty (MAP) exchange of letters published
Sep 21, 2005
New Zealand and Spain signed a first-time tax treaty on 28 July 2005. Further details of the treaty will be reported subsequently.
Sep 21, 2005
Spain and Egypt signed a first-time tax treaty on 10 June 2005.
Jul 11, 2005