Orbitax Tax News & Alerts
Spain's Tax news & updates from Orbitax and partners
Spain Tax News
Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident
Protocol to treaty between Spain and Switzerland enters into force
Tax proposals included in the draft bill of the Law on Entrepreneurship and Internationalization
Netherlands selective tax exemption for public companies partially carrying out economic activities terminated
Treaty between Germany and Spain – Exchange of letters on mutual assistance in tax matters published
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion
Withholding tax under EU Savings Directive to be abolished
Treaty between Spain and Argentina – details
Treaty between Russia and Spain – Russian MoF clarifies tax treatment applicable to interest payments
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
Treaty between Spain and United Kingdom – details
Heavy restrictions on capital movements enter into force
Measures to support entrepreneurship approved
Treaty between Netherlands and Spain – mutual agreement on application of treaty to investors in Dutch closed fund for mutual account
New criminal legislation on tax fraud entered into force
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision
Treaty between Cyprus and Spain signed
Treaty between United States and Spain – text of protocol and MOU released
Budget for 2013 – approved
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
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
New Law to prevent and fight tax fraud published
Protocol to treaty between India and Spain signed
Netherlands Supreme Court: Spanish parent company entitled to refund of dividend withholding tax
Budget and other tax measures for 2013
General Directorate of Taxes clarifies new interest deduction limits
Treaty between Argentina and Spain – terminated by Argentina
Budget for 2012 enacted
Treaty between Spain and Ireland – Spanish Administrative Tribunal considers commission agent acting in his own name as PE
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